2021

Top-bracket tax is levied on the part of your income that exceeds a basic allowance (lower limit) of DKK 544,800.

Top-bracket tax is also levied on that part of the positive net income from capital that exceeds a basic allowance (lower limit) of DKK 46,800.

It is not possible to transfer any unused part of the basic allowance of DKK 544,800 to a spouse, if any. However, it is possible to transfer any unused part of the basic allowance of DKK 46,800.

2020

Top-bracket tax is levied on the part of the income that exceeds a basic allowance (lower limit) of DKK 531,000.

Top-bracket tax is also levied on that part of the positive net income from capital that exceeds a basic allowance (lower limit) of DKK 45,800.

It is not possible to transfer any unused part of the basic allowance of DKK 531,000 to a spouse, if any. However, it is possible to transfer any unused part of the basic allowance of DKK 45,800.

2019

Top-bracket tax is levied on the part of the income that exceeds a basic allowance (lower limit) of DKK 513,400.

Top-bracket tax is also levied on that part of the positive net income from capital that exceeds a basic allowance (lower limit) of DKK 44,800.

It is not possible to transfer any unused part of the basic allowance of DKK 513,400 to a spouse, if any. However, it is possible to transfer any unused part of the basic allowance of DKK 44,800.

2018

Top-bracket tax is levied on the part of the income that exceeds a basic allowance (lower limit) of DKK 498,900 .

Top-bracket tax is also levied on that part of the positive net income from capital that exceeds a basic allowance (lower limit) of DKK 43,800.

It is not possible to transfer any unused part of the basic allowance of DKK 498,900 to a spouse, if any. However, it is possible to transfer any unused part of the basic allowance of DKK 43,800.