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ChildrenPensionGiftsTaxEmployee benefitsFood allowance and accomodationPropertyTransport
Tax
20192018
Income from shares (graduated limit)DKK 54,000DKK 52,900 
Income from shares (tax rates below/above the graduated limit)27/42%27/42% 
Labour market contributions8%8%Help
Employment allowance (maximum)DKK 37,200DKK 34,300Help
Employment allowance (%)10.10%9.50%Help
Basic allowance deducted from positive net income from capital in the tax base for top-bracket taxDKK 44,800DKK 43,800 
Bottom-bracket tax12.13%11.13%Help
Additional employment allowance for single parents (maximum)DKK 22,400DKK 21,200 
Additional employment allowance for single parents (%)6.25%6% 
Compensation for higher green taxes (the 'green cheque') (others over 18)DKK 525DKK 765Help
Compensation for higher green taxes (the 'green cheque') (pensioners)DKK 900DKK 930Help
Tax deduction for household services (labour costs)DKK 12,200DKK 12,000 
Tax deduction for household services etc. (services)DKK 6,100DKK 6,000 
Job allowance (maximum)DKK 2,100DKK 1,400 
Job allowance (percentage)3.75%2.50% 
Anniversary bonus/severance pay (lower limit)DKK 8,000DKK 8,000Help
Personal allowance (18 years and over)DKK 46,200DKK 46,000Help
Personal allowance (under 18 years)DKK 35,300DKK 34,500Help
Outstanding tax (limit for inclusion)DKK 20,500DKK 20,100Help
Outstanding tax - interest on a daily basis from 1 January to 1 July2.0%2.2%Help
Outstanding tax - additional interest charge4.0%4.2%Help
Tax ceiling (personal income)52.05%52.02%Help
Tax ceiling (positive net income from capital)42%42%Help
Health contributionsDiscontinued1% 
Top-bracket tax15%15%Help
Top-bracket tax (lower limit after deduction of labour market contributions)DKK 513,400DKK 498,900Help
Other employment-related expenses (lower limit for deduction)DKK 6,200DKK 6,100