Bottom, middle, top and additional top-bracket tax
Tax rates and thresholds for 2026:
Both your A-income and B-income will be included in the calculation of the taxes.
Bottom-bracket tax: 12.01%
Everybody with an income pays bottom-bracket tax. But you only pay bottom-bracket tax on the part of your income that exceeds your personal allowance. The bottom-bracket tax is calculated based on your personal income – plus positive net capital income.
Net capital income in brief
Middle-bracket tax: 7.5%
Middle-bracket tax is the former (upto and including 2025) top-bracket tax. For 2026 it applies that
-
if your personal income exceeds DKK 641,200 after labour market contribution, you have to pay middle-bracket tax at 7.5% on your income above this threshold
-
if you have capital income that exceeds the bottom-bracket tax of DKK 55,000 (2026), you have to pay middle-bracket tax at 7.5% on you income.
Top-bracket tax: 7.5%
If your personal income exceeds DKK 777,900 after labour market contribution, you have to pay top-bracket tax at 7.5% on your income that exceeds this threshold.
Additional top-bracket tax: 5%
If your personal income exceeds DKK 2,592,700 after labour market contribution, you have to pay additional top-bracket tax at 5% on your income that exceeds this threshold.
On top of this you pay a municipal tax and members of the vangelical Lutheran Church in Denmark pay church tax.
Other taxes:
Labour market contribution (currently in Danish)
B-tax on B-income
Housing taxes