Additional deductions for pension contributions

You automatically obtain an additional tax deduction when you or your employer contributes to pension schemes approved as deductible for tax purposes.

The deduction is calculated as a percentage of your or your employer's contributions of up to DKK 90,300 in 2027 (DKK 87,800 in 2026).

In the calculation the sum of taxable payments from pension schemes of the income year is deducted. However, certain types of pension payments are not deducted.

The percentage depends on how many years you are from reaching the state pension age.

15 years or less

With 15 years or less until you are entitled to a state pension, you obtain an additional deduction of 32% on contributions of up to DKK 90,300 in 2027. This means that your maximum deduction is DKK 90,300 x DKK 0.32 = DKK 28,896 in 2027  (DKK 87,800 x 0.32 = DKK 28,096 in 2026).

More than 15 years

With more than 15 years until you are entitled to a state pension, you obtain an additional deduction of 12% on contributions of up to DKK 90,300 in 2027. This means that your maximum deduction is DKK 90,300 kr. x 0.12 = DKK 10,836 in 2027 (DKK 87,800 x 0.12 = DKK 10,536 in 2026).