| Bottom tax rate | 12.06% | 12.01% | Pending |
Top tax rate
Calculated on personal income + contributions to capital pension | 15% | 15% | 15% |
| Middle tax threshold | - | - | 641,200 |
| Top tax threshold | 588,900 | 611,800 | 777,900 |
| Middle tax threshold | - | - | 641,200 |
| Top-top tax threshold | - | - | 2,592,700 |
| Basic allowance in positive net capital income | 50,500 | 52,400 | 55,000 |
| Net capital income included in the top-tax base | 101,000 | | |
| Labour market contribution (AM-bidrag) | 8% | 8% | 8% |
| Personal allowance | | | |
| For everyone over 18 | 49,700 | 51,600 | 54,100 |
| Young people under 18 | 49,700 | 51,600 | 54,100 |
| Share income | | | |
| Progression threshold for share income | 61,000 | 67,500 | 79,400 |
| Tax on share income below the progression threshold | 27% | 27% | 27% |
| Tax on share income above the progression threshold | 42% | 42% | 42% |
| Temporary work in Denmark | | | |
| Taxation of foreign researchers and key employees (7 years) | 27% | 27% | 27% |
| Minimum monthly salary for 27% gross taxation (before AM-bidrag) | 75,100 | 78,000 | 65,400 |
| Limited tax liability | | | |
| Municipal tax – varies from municipality to municipality | Approx. 25% | Approx. 25% | Approx. 25% |
| State tax | Same as fully tax liable | Same as fully tax liable | Same as fully tax liable |
| Personal allowance in certain A-income | Same as fully tax liable | Same as fully tax liable | Same as fully tax liable |
| Outstanding tax and excess tax | | | |
| Threshold for including outstanding tax | 23,100 | 24,000 | 25,200 |
| Refund interest on excess tax | 0.80% | 0.60% | To be determined late 2026 |
| Daily interest when paying outstanding tax 1/1–1/7 | 5.50% | 5.30% | To be determined late 2026 |
| Percentage surcharge when paying outstanding tax after 1/7 | 7.50% | 7.30% | To be determined late 2026 |
| The business scheme and the capital return scheme | | | |
| Business cycle equalisation tax as % of the amount set aside | 22% | 22% | 22% |
| Max. amount set aside for business cycle equalisation as % of the year’s profit | 25% | 25% | 25% |
| Minimum amount to set aside for business cycle equalisation | 5,000 | 5,000 | 5,000 |
| Min. taxable income after deduction of the set-aside | 222,500 | 231,100 | 242,000 |
| Max. annual set-aside for artists etc. | 741,300 | 770,100 | 807,100 |
| Interest adjustment | 7% | 5% | Pending |
| Capital return rate | 4% | 2% | Pending |
| Max. capital return transferred to personal income | 58,100 | 60,300 | 63,200 |
| Lock-in requirement for business cycle equalisation set-aside | 78% | 78% | 78% |
| Minimum amount when purchasing majority shareholder shares | 741,800 | - | - |
| Estate taxation | | | |
| Interim period tax rate | 50% | 50% | 50% |
| Estate tax | 50% | 50% | 50% |
| Estate deduction in the tax per month | 6,600 | 6,900 | 7,200 |
| Interim period deduction | 2,400 | 2,500 | 2,700 |
| Estate assets at closing of the estate | 3,272,500 | 3,399,600 | 3,563,100 |
| Estate net wealth at closing of the estate | 3,272,500 | 3,399,600 | 3,563,100 |
| Annual green cheque for pensioners | 875 | 875 | 875 |
| Supplementary green cheque per child for everyone aged 18+ | 120 | 120 | 240 |
| Supplementary green cheque per child for pensioners | 120 | 120 | 240 |
| Supplement to the green cheque for pensioners with low incomes | 280 | 280 | - |
| Phase-out threshold for the green cheque | 457,500 | 475,300 | 498,200 |
| Phase-out threshold for supplementary compensation for everyone aged 18+ | 3,507 | 3,507 | 3,507 |
| Phase-out threshold for supplementary green cheque for pensioners | 11,667 | 11,667 | 11,667 |
| Income threshold for supplement to the green cheque | 267,400 | 277,800 | 291,100 |
| Phase-out rate for reduction of the green cheque | 7.50% | 7.50% | 7.50% |
| Threshold for tax-free gifts to close relatives | 74,100 | 76,900 | 80,600 |
| Threshold for tax-free gifts to children-in-law | 25,900 | 26,900 | 28,200 |
| Basic allowance for estate duty | 333,100 | 346,000 | 392,300 |
| Estate duty rate on inheritance above the basic allowance to close relatives | 15% | 15% | 15% |
| Additional estate duty on the part of the inheritance not going to close relatives | 25% | 25% | 25% |
| Requirement for digital payment above the threshold amount | 8,000 | 8,000 | 8,000 |
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