See tax rates, percentages and maximum/minumum amounts here.
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| Tax | Vis senere år | 2023 | 2022 | Vis tidligere år |
|---|
| Income from shares (graduated limit) | | DKK 58,900 | DKK 57,200 | |
| Income from shares (tax rates below/above the graduated limit) | | 27/42 % | 27/42% | |
| Labour market contributions | | 8 % | 8% |  |
| Employment allowance (maximum) | | DKK 45,600 | DKK 43,500 | |
| Employment allowance (%) | | 10,65% | 10.65% | |
| Basic allowance deducted from positive net income from capital in the tax base for top-bracket tax | | DKK 48,800 | DKK 47,400 | |
| Bottom-bracket tax | | 12,09 % | 12.10% | |
| Additional employment allowance for single parents (maximum) | | DKK 24,400 | DKK 23,700 | |
| Additional employment allowance for single parents (%) | | 6,25 % | 6.25% | |
| Compensation for higher green taxes (the 'green cheque') (others over 18) | | Abolished | DKK 263 | |
| Compensation for higher green taxes (the 'green cheque') (pensioners) | | DKK 875 | DKK 875 | |
| Tax deduction for home improvement services (labour costs) | | Abolished | DKK 12,900 | |
| Tax deduction for household services (services) | | DKK 6,600 | DKK 6,400 | |
| Job allowance (maximum) | | DKK 2,700 | DKK 2,700 | |
| Job allowance (percentage) | | 4,50 % | 4.50% | |
| Anniversary bonus/severance pay (lower limit) | | DKK 8,000 | DKK 8,000 | |
| Personal allowance (18 years and over) | | DKK 48,000 | DKK 46,600 | |
| Personal allowance (under 18 years) | | DKK 38,400 | DKK 37,300 | |
| Outstanding tax (limit for inclusion) | | DKK 22,300 | DKK 21,700 | |
| Outstanding tax - interest on a daily basis from 1 January to 1 July | | - | 1,7% | |
| Outstanding tax - additional interest charge | | - | 3,7% | |
| Tax ceiling (personal income) | | 52,07 % | 52.07% | |
| Tax ceiling (positive net income from capital) | | 42 % | 42% | |
| Top-bracket tax | | 15% | 15% | |
| Top-bracket tax (lower limit after deduction of labour market contributions) | | DKK 568,900 | DKK 552,500 | |
| Other employment-related expenses (lower limit for deduction) | | DKK 6,700 | DKK 6,600 | |
| Pension | Vis senere år | 2023 | 2022 | Vis tidligere år |
|---|
| Old-age pension savings – up until 7 years before state pension age starting in 2023 | | DKK 8,800 | DKK 5,500 | |
| Old-age pension savings – from 7 years before state pension age starting in 2023 | | DKK 56,900 | DKK 54,200 | |
| Deduction for pension contributions, 15 years or less until state pension age (maximum) | | DKK 24,928 | DKK 24,192 | |
| Deduction for pension contributions, 15 years or less until state pension age (percentage) | | 32 % | 32% | |
| Deduction for pension contributions, 15 years or more until state pension age (maxmimum) | | DKK 9,348 | DKK 9,072 | |
| Deduction for pension contributions, 15 year s or more until state pension age (percentage) | | 12 % | 12% | |
| Top-up relief for pension contributions | | DKK 56,100 | DKK 54,500 | |
| Annuity pension scheme and temporary old-age pension (upper limit) | | DKK 60,900 | DKK 59,200 | |
| Employee benefits | Vis senere år | 2023 | 2022 | Vis tidligere år |
|---|
| Employee benefits - specifially linked to your work (minimum amount) | | DKK 6,700 | DKK 6,600 | |
| Employee benefits - not specifically linked to your work (minimum amount) | | DKK 1,300 | DKK 1,200 | |
| Value of company car (calculated on minimum car value) | | 160.000 kr. | DKK 160,000 | |
| Value of company car (car value up to DKK 300.000) | | 23,50 % | 24% | |
| Value of company car (car value exceeeding DKK 300,000) | | 21,50 % | 21% | |
| Value of free holiday home (weeks 22-34) | | 0.50% per week | 0.50% per week | |
| Value of free holiday home (remaining weeks) | | 0.25% per week | 0.25% per week | |
| Value of free telephone, PC, Internet | | DKK 3,100 | DKK 3,000 | |
| Property | Vis senere år | 2023 | 2022 | Vis tidligere år |
|---|
| Property value tax (property up to DKK 3,040,000) | | 0,92 % | 0.92% | |
| Property value tax (property value above DKK 3,040,000) | | 3% | 3% | |
| Property value tax (income limit for reduction of pensioners' relief, singles) | | DKK 212,700 | DKK 206,600 | |
| Property value tax (income limit for reduction of pensioners' relief, married couples) | | DKK 327,200 | DKK 317,800 | |
| Property value tax (graduated limit) | | DKK 3,040,000 | DKK 3,040,000 | |
| Renting out of holiday home - 40% rule (basic allowance upon reporting of rental income via agency) | | DKK 44,500 | DKK 43,200 | |
| Renting out holiday home - 40% rule (basic allowance upon taxpayer's declaration of rental income) | | DKK 12,200 | DKK 11,900 | |
| Renting out a home you live in - via an agency or a portal | | DKK 31,200 | DKK 30,300 | |
| Renting out a home you live in - private rental | | DKK 12,200 | DKK 11,900 | |
| Children | Vis senere år | 2023 | 2022 | Vis tidligere år |
|---|
| Child and youth benefit per year (0-2-year-olds) | | DKK 18,984 | DKK 18,612 | |
| Child and youth benefit per year (3-6-year-olds) | | DKK 15,024 | DKK 14,724 | |
| Child and youth benefit per year (7-14-year-olds) | | DKK 11,820 | DKK 11,592 | |
| Child and youth benefit per year (15-17-year-olds) | | DKK 11,820 | DKK 11,592 | |
Child support payments - basic amount (annual/per month)
The standard payment consists of a basic amount and a supplement The supplement is not deductible | | DKK 15,936/1,328 | DKK 15,516/1,293 | |
Child support payments - supplement (annual/per month)
The standard payment consists of a basic amount and a supplement. The supplement is not deductible. | | DKK 2,064/172 | DKK 2,004/167 | |
| Gifts | Vis senere år | 2023 | 2022 | Vis tidligere år |
|---|
| Gifts to close relatives (upper limit for tax-free gifts) | | DKK 71,500 | DKK 69,500 | |
| Gifts to sons-in-law and daughters-in-law (upper limit for tax free gifts) | | DKK 25,000 | DKK 24,300 | |
| Christmas gifts from employer - tax-free | | DKK 900 | DKK 900 | |