- Tax Calendar
- Personal Tax Rates
- Corporate Tax Rates
- Interest Rates
- Depreciation
- Personal Income
- Capital Gains
- Deductions
- Employee Benefits
- Indirect Taxes and Fees
Personal Tax Rates
Danish Tax Rates
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2024 |
2023 |
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Bundskattesats/Bottom-bracket Tax Rate |
12,06% |
12,09% |
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Topskattesats/Top-bracket Tax Rate |
15% |
15% |
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Calculated by the personal income + contribution to capital pension |
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Top-bracket Tax |
588.900 |
568.900 |
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Basic allowance/deduction on positive net income from capital at top-bracket tax base/topskattegrundlag Basic allowance/deduction on positive net income from capital at top-bracket tax base/topskattegrundlag for spouses |
50.500 101.000 |
48.800 97.600 |
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AM-bidrag/Labour Market Contribution |
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AM-bidrag/labour market contribution |
8% |
8% |
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Sundhedsbidrag/Health system contribution |
Abolished |
Abolished |
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Personfradrag/Personal deducations |
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For people age 18 and above |
49.700 |
48.000 |
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Young people below the age of 18 |
39.800 |
38.400 |
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Aktieindkomst/Stock Income |
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Progression limit for income from shares |
61.000 |
58.900 |
| Tax of share income |
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| Below the progression limit |
27% |
27% |
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Above the progression limit |
42% |
42% |
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Midlertidigt arbejde i Danmark/Temporary Work in Denmark |
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| Taxation of foreign researchers and key employees (7 years) |
27% |
27% |
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Minimum wage per. month at 27 percent's gross taxation (before AM-bidrag) |
75.100 |
72.500 |
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Begrænset skattepligtige/Limited Tax Liability |
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Municipal tax |
25% |
25% |
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State participation tax |
As fully taxable |
As fully taxable |
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Personal deductions of certain A-incomes |
As fully taxable |
As fully taxable |
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Restskat og overskydende skat/Residual Tax/Outstanding tax and Overpaid Tax/Tax Refund |
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Limit for recognition of residual tax |
23.100 |
22.300 |
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Residual tax paid before the last banking day of the year |
0% |
0% |
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Allowance of overpaid tax |
0% |
0% |
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Day to day interest on payment of residual tax in the period January 1st - July 1st |
TBA |
TBA |
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TBA |
TBA |
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Virksomhedsordningen og kapitalafkastordningen/The Business Taxation Scheme and The Return on Capital Scheme |
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22% |
22% |
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Max provision to economic equalization in pct. of annual profit |
25% |
25% |
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Min. amount to provision to economic equalization |
5.000 |
5.000 |
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Min. taxable income after deduction for provisions for access to income equalization for artist etc. |
222.500 |
214.900 |
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Max annual provisions for artists etc. |
741.300 |
716.000 |
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Interest correction |
TBA |
6% |
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return on capital rate |
TBA |
3% |
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Max return on capital transferred to personal income |
58.100 |
56.100 |
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Binding obligation with economic equalization provision |
78% |
78% |
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Min. amount for purchase of main shareholder stocks |
TBA |
763.700 |
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Dødsbobeskatning/Taxation of Estates of the Deceased |
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Intermediate period tax percentage |
50% |
50% |
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Estate tax |
50% |
50% |
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Estate deduction in tax per month |
6.600 |
6.400 |
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Intermediate period deduction |
2.400 |
2.400 |
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Limit for tax freedom: |
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The assets of the estate settlement |
3.272.500 |
3.160.900 |
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the netassets of the estate settlement |
3.272.500 |
3.160.900 |
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Supplerende kompensation/Additional Compensation |
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Annual green check for everyone at 18 years of age or higher |
Abolished |
Abolished |
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Additional green check to everyone at 18 years of age or higher |
120* |
120 |
| Supplemental green check to everyone at the age of 18 or higher |
280 |
280 |
| Step-down limit for green check |
457.500 |
441.900 |
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Step-down limit additional compensation for everyone at 18 years of age or higher Step-down limit for additional greencheck for pensioners |
0 |
3.500 |
| Income limit for supplemental green check |
267.400 |
258.300 |
| Step-down percentage for reduction of green check |
7,5% |
7,5% |
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Boafgift af gaver/Property Tax on Gifts |
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Limit for tax free gifts to close relatives |
74.100 |
71.500 |
| Limit for tax free gifts to children-in-law |
25.900 |
25.000 |
| Bottom deduction for estate tax |
331.100 |
321.700 |
| Estate tax for inheritance above the bottom deduction to close relatives |
15% |
15% |
| Additional estate tac for the part of the inheritance that does not go to close relatives |
25% |
25% |
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Digital betaling/Digital payment |
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| Requirement for digital payment over amount limit | 8.000 | 8.000 |