- Tax Calendar
- Personal Tax Rates
- Corporate Tax Rates
- Interest Rates
- Depreciation
- Personal Income
- Capital Gains
- Deductions
- Employee Benefits
- Indirect Taxes and Fees
Employee Benefits - Danish Tax Rates and Limits
Danish Tax System, Rates and Limits
|
2023 |
2024 |
|
| Employee benefits with concrete link with the work (Trivial limit) |
6.700 |
7.000 |
| Tax exemption for christmas gifts |
900 |
900 |
| Employee benefits without concrete link with the work (Trivial limit) |
1.300 |
1.300 |
|
Fri bil/Free Car |
|
|
|
Percentage rate of the basis of the calculation ≤ 300.000 kr. |
23,5% |
23% |
| Precentage rate of the basis of the calculation > 300.000 kr. |
21,5% |
22% |
|
Calculated by a minimum of DKK 160.000 plus environment addition (of the environment addition equation fees on diesel cars and privat use fees on yellow and white plates will be deducted) |
||
|
Fri telefon/Free Telephone |
||
| Value of free telephone |
3.100 |
3.200 |
|
Minimum total amount to taxation for married couples to reach 25% reduction |
4.100 |
4.200 |
|
Sommerbolig/Summer Accommodation |
||
| Weeks 22 - 34: % of property value per week |
0,50% |
0,50% |
| Other weeks: % of property value per week |
0,25% |
0,25% |
|
Lystbåd/Boat or Yacht |
||
| Percentage of purchase price per week |
2% |
2% |
|
Hovedaktionæres fribolig/Principal Shareholders' Free Accommodation |
||
| Biggest amount of purchase prise incl. possible improvements or public valuation |
5% |
5% |
| - plus property valuation tax basis < 3.040.000 |
1% |
5,1‰ |
| - plus property valuation tax basis > 3.040.000 |
3% |
1,4% |