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 83,800 in 2025 (DKK 80,600 in 2024).

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 83,800 in 2025. This means that your maximum deduction is DKK 83,800 x DKK 0.32 = DKK 26,816 in 2025  (DKK 80,600 x 0.32 = DKK 25,792 in 2024).

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 83,800 in 2025. This means that your maximum deduction is DKK 83,800 kr. x 0.12 = DKK 10,056 in 2025 (DKK 80,600 x 0.12 = DKK 9,672 in 2024).