{"country":"denmark","countryName":"Denmark","year":"2026","yearLabel":"2026","isCurrent":true,"region":null,"currency":"DKK","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","status":"verified","underReview":[],"dataVerified":true,"sections":[{"id":"state-tax","title":"State income tax on personal income after AM-bidrag: combined marginal rates (2026 reform)","group":"income-tax","kind":"bands","rows":[{"label":"Bundskat (on income above the personal allowance)","from":0,"to":641200,"rate":0.1201},{"label":"Bundskat + mellemskat","from":641200,"to":777900,"rate":0.1951},{"label":"Bundskat + mellemskat + topskat","from":777900,"to":2592700,"rate":0.2701},{"label":"Bundskat + mellemskat + topskat + toptopskat","from":2592700,"to":null,"rate":0.3201}],"source":{"title":"Skatte- og Vækstministeriet (formerly Skatteministeriet, skm.dk): Satser og beløbsgrænser i personskatteloven, 2026 and 2027 (page dated 23-10-2026)","url":"https://svmn.dk/tal-og-metode/satser/satser-og-beloebsgraenser-i-lovgivningen/personskatteloven","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Personal income after AM-bidrag, per year","note":"Sums of the statutory rates (each tax is charged on the income above its own threshold). Kommuneskat (national average 25.049%) and, for members of the Church of Denmark, kirkeskat come on top; the tax ceiling of 44.57% reduces the mellemskat rate in municipalities with a high kommuneskat (see each region's page)."},{"id":"income-tax-rules","title":"State income taxes, personal allowance and tax ceiling 2026 (personskatteloven)","group":"income-tax","kind":"values","rows":[{"label":"Bundskat (bottom-bracket tax) (§ 6)","value":0.1201,"unit":"rate"},{"label":"Bundskat on Christiansø (§ 6)","value":0.0401,"unit":"rate"},{"label":"Personal allowance (personfradrag) (§ 10)","value":54100,"unit":"money"},{"label":"Mellemskat (middle-bracket tax; called topskat until 2025) (§ 7)","value":0.075,"unit":"rate"},{"label":"Mellemskat threshold: personal income after AM-bidrag above","value":641200,"unit":"money"},{"label":"Positive net capital income in the mellemskat base: allowance (unmarried)","value":55000,"unit":"money"},{"label":"Positive net capital income in the mellemskat base: allowance (married couples)","value":110000,"unit":"money"},{"label":"Topskat (new from 2026) (§ 7 a)","value":0.075,"unit":"rate"},{"label":"Topskat threshold: personal income after AM-bidrag above","value":777900,"unit":"money"},{"label":"Toptopskat (new from 2026) (§ 8)","value":0.05,"unit":"rate"},{"label":"Toptopskat threshold: personal income after AM-bidrag above","value":2592700,"unit":"money"},{"label":"Tax ceiling (skatteloft) for personal income (§ 19)","value":0.4457,"unit":"rate"},{"label":"Tax ceiling for positive net capital income (§ 19)","value":0.42,"unit":"rate"},{"label":"Rate in place of kommuneskat for people with limited tax liability (§ 8 c)","value":0.25,"unit":"rate"}],"source":{"title":"Skatte- og Vækstministeriet (formerly Skatteministeriet, skm.dk): Satser og beløbsgrænser i personskatteloven, 2026 and 2027 (page dated 23-10-2026)","url":"https://svmn.dk/tal-og-metode/satser/satser-og-beloebsgraenser-i-lovgivningen/personskatteloven","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"The 2026 reform renamed the former topskat mellemskat and added topskat and toptopskat. Thresholds apply to personal income after AM-bidrag."},{"id":"municipal-tax","title":"Kommuneskat and kirkeskat 2026 (municipal and church tax)","group":"income-tax","kind":"values","rows":[{"label":"National average kommuneskat","value":0.25049,"unit":"rate"},{"label":"National average kirkeskat, members of the Church of Denmark","value":0.00867,"unit":"rate"},{"label":"National average kirkeskat, all taxpayers","value":0.00639,"unit":"rate"},{"label":"Municipalities","value":98,"unit":"number","source":{"title":"Skatte- og Vækstministeriet: Kommuneskattesatser 2026 (regneark, from 'Kommuneskatteprocenter siden 1977', page dated 31-10-2025)","url":"https://svmn.dk/media/0oia30i5/kommuneskattesatser_2026.xlsx","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Lowest kommuneskat (København)","value":0.2339,"unit":"rate","source":{"title":"Skatte- og Vækstministeriet: Kommuneskattesatser 2026 (regneark, from 'Kommuneskatteprocenter siden 1977', page dated 31-10-2025)","url":"https://svmn.dk/media/0oia30i5/kommuneskattesatser_2026.xlsx","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Highest kommuneskat (Brønderslev, Haderslev, Langeland, Lolland, Læsø, Nyborg, Odsherred, Sorø, Svendborg, Vesthimmerland, Vordingborg)","value":0.263,"unit":"rate","source":{"title":"Skatte- og Vækstministeriet: Kommuneskattesatser 2026 (regneark, from 'Kommuneskatteprocenter siden 1977', page dated 31-10-2025)","url":"https://svmn.dk/media/0oia30i5/kommuneskattesatser_2026.xlsx","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Lowest kirkeskat (Gentofte)","value":0.0038,"unit":"rate","source":{"title":"Skatte- og Vækstministeriet: Kommuneskattesatser 2026 (regneark, from 'Kommuneskatteprocenter siden 1977', page dated 31-10-2025)","url":"https://svmn.dk/media/0oia30i5/kommuneskattesatser_2026.xlsx","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Highest kirkeskat (Læsø)","value":0.013,"unit":"rate","source":{"title":"Skatte- og Vækstministeriet: Kommuneskattesatser 2026 (regneark, from 'Kommuneskatteprocenter siden 1977', page dated 31-10-2025)","url":"https://svmn.dk/media/0oia30i5/kommuneskattesatser_2026.xlsx","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Region Hovedstaden","value":"29 municipalities; kommuneskat 23.39% to 26.2%","unit":"text","source":{"title":"Skatte- og Vækstministeriet: Kommuneskattesatser 2026 (regneark, from 'Kommuneskatteprocenter siden 1977', page dated 31-10-2025)","url":"https://svmn.dk/media/0oia30i5/kommuneskattesatser_2026.xlsx","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Region Sjælland","value":"17 municipalities; kommuneskat 24.2% to 26.3%","unit":"text","source":{"title":"Skatte- og Vækstministeriet: Kommuneskattesatser 2026 (regneark, from 'Kommuneskatteprocenter siden 1977', page dated 31-10-2025)","url":"https://svmn.dk/media/0oia30i5/kommuneskattesatser_2026.xlsx","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Region Syddanmark","value":"22 municipalities; kommuneskat 23.4% to 26.3%","unit":"text","source":{"title":"Skatte- og Vækstministeriet: Kommuneskattesatser 2026 (regneark, from 'Kommuneskatteprocenter siden 1977', page dated 31-10-2025)","url":"https://svmn.dk/media/0oia30i5/kommuneskattesatser_2026.xlsx","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Region Midtjylland","value":"19 municipalities; kommuneskat 24.52% to 26%","unit":"text","source":{"title":"Skatte- og Vækstministeriet: Kommuneskattesatser 2026 (regneark, from 'Kommuneskatteprocenter siden 1977', page dated 31-10-2025)","url":"https://svmn.dk/media/0oia30i5/kommuneskattesatser_2026.xlsx","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Region Nordjylland","value":"11 municipalities; kommuneskat 25.5% to 26.3%","unit":"text","source":{"title":"Skatte- og Vækstministeriet: Kommuneskattesatser 2026 (regneark, from 'Kommuneskatteprocenter siden 1977', page dated 31-10-2025)","url":"https://svmn.dk/media/0oia30i5/kommuneskattesatser_2026.xlsx","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}}],"source":{"title":"Skatte- og Vækstministeriet: Kommuneskatter - gennemsnitsprocenten i 2026 (dated 27-10-2025)","url":"https://svmn.dk/tal-og-metode/satser/statistik-i-kommunerne/kommuneskatter-gennemsnitsprocenten-i-2026","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"Kommuneskat and kirkeskat are charged on taxable income (after the employment deduction and other deductions). Lowest and highest are read from the ministry's list of all 98 municipalities; each region's page lists every municipality."},{"id":"am-bidrag","title":"Labour-market contribution (AM-bidrag)","group":"employee","kind":"values","rows":[{"label":"AM-bidrag on salary and other earned income","value":0.08,"unit":"rate"},{"label":"Paid from the year the person turns (age, from 2026)","value":18,"unit":"number"},{"label":"Order of deduction","value":"Withheld by the employer after ATP and the employee's own pension contribution, before income tax","unit":"text"}],"source":{"title":"Skatte- og Vækstministeriet: Satser og beløbsgrænser i arbejdsmarkedsbidragsloven, 2026 and 2027 (page dated 27-08-2026); Skattestyrelsen (skat.dk): Am-bidrag (arbejdsmarkedsbidrag)","url":"https://svmn.dk/tal-og-metode/satser/satser-og-beloebsgraenser-i-lovgivningen/arbejdsmarkedsbidragsloven","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true},{"id":"deductions","title":"Employment and job deductions 2026 (ligningsloven)","group":"income-tax","kind":"values","rows":[{"label":"Employment deduction (beskæftigelsesfradrag): share of earned income","value":0.1275,"unit":"rate"},{"label":"Employment deduction: maximum","value":63300,"unit":"money"},{"label":"Extra employment deduction for single parents","value":0.115,"unit":"rate"},{"label":"Extra employment deduction for single parents: maximum","value":50600,"unit":"money"},{"label":"Job deduction (jobfradrag): share of earned income above the threshold","value":0.045,"unit":"rate"},{"label":"Job deduction: income threshold","value":235200,"unit":"money"},{"label":"Job deduction: maximum","value":3100,"unit":"money"}],"source":{"title":"Skatte- og Vækstministeriet: Satser og beløbsgrænser i ligningsloven, 2026 and 2027 (page dated 02-09-2026)","url":"https://svmn.dk/tal-og-metode/satser/satser-og-beloebsgraenser-i-lovgivningen/ligningsloven","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"The deductions reduce the taxable income on which kommuneskat and kirkeskat are charged, not the state taxes on personal income."},{"id":"atp","title":"ATP (labour-market supplementary pension): monthly contributions, private sector (A rate)","group":"employer","kind":"values","rows":[{"label":"117 hours or more a month: employee share","value":99,"unit":"money"},{"label":"117 hours or more a month: employer share","value":198,"unit":"money"},{"label":"117 hours or more a month: total","value":297,"unit":"money"},{"label":"78 to 116 hours a month: employee share","value":66,"unit":"money"},{"label":"78 to 116 hours a month: employer share","value":132,"unit":"money"},{"label":"78 to 116 hours a month: total","value":198,"unit":"money"},{"label":"39 to 77 hours a month: employee share","value":33,"unit":"money"},{"label":"39 to 77 hours a month: employer share","value":66,"unit":"money"},{"label":"39 to 77 hours a month: total","value":99,"unit":"money"},{"label":"Under 39 hours a month: employee share","value":0,"unit":"money"},{"label":"Under 39 hours a month: employer share","value":0,"unit":"money"},{"label":"Under 39 hours a month: total","value":0,"unit":"money"},{"label":"Hourly rate for converting a fixed salary into hours, 2026: men","value":258.69,"unit":"money"},{"label":"Hourly rate for converting a fixed salary into hours, 2026: women","value":233.62,"unit":"money"}],"source":{"title":"ATP Livslang Pension on Virk: Gældende satser for ATP-bidrag (opdateret 12.10.2026)","url":"https://virk.dk/vejledning/atp/atp-arbejdsgiver/atp-satser/","retrievedAt":"2026-11-09","effectiveFrom":"2024-01-01","effectiveTo":null},"verified":true,"note":"Fixed amounts by hours worked, not a percentage of salary. Employers report both shares as one contribution."},{"id":"vat","title":"Value added tax (moms)","group":"other","kind":"values","rows":[{"label":"Standard rate (no reduced rates)","value":0.25,"unit":"rate"},{"label":"Registration threshold: annual turnover","value":50000,"unit":"money"},{"label":"Registration threshold: artists' sales of their own works","value":350000,"unit":"money"}],"source":{"title":"Skatte- og Vækstministeriet: Afgiftssatser og beløbsgrænser i momsloven, 2026 and 2027 (page dated 02-09-2026)","url":"https://svmn.dk/tal-og-metode/satser/satser-og-beloebsgraenser-i-lovgivningen/momsloven","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true},{"id":"minimum-wage","title":"Minimum wage","group":"employer","kind":"values","rows":[{"label":"Statutory minimum wage","value":"None: pay is set by collective agreements or individual agreement","unit":"text","status":"not_applicable"}],"source":{"title":"Life in Denmark (written by the Ministry of Employment and Gender Equality): Pay (last updated 29 June 2026)","url":"https://lifeindenmark.borger.dk/working/work-rights/working-conditions/pay","retrievedAt":"2026-11-09"},"verified":true,"note":"Sector agreements can set minimum wages for their sector."},{"id":"public-holidays","title":"Public holidays 2026","group":"other","kind":"values","rows":[{"label":"Nytårsdag (New Year's Day)","value":"2026-01-01","unit":"text"},{"label":"Skærtorsdag (Maundy Thursday)","value":"2026-04-02","unit":"text"},{"label":"Langfredag (Good Friday)","value":"2026-04-03","unit":"text"},{"label":"Påskedag (Easter Sunday)","value":"2026-04-05","unit":"text"},{"label":"Anden påskedag (Easter Monday)","value":"2026-04-06","unit":"text"},{"label":"Kristi himmelfartsdag (Ascension Day)","value":"2026-05-14","unit":"text"},{"label":"Pinsedag (Whit Sunday)","value":"2026-05-24","unit":"text"},{"label":"Anden pinsedag (Whit Monday)","value":"2026-05-25","unit":"text"},{"label":"Juledag (Christmas Day)","value":"2026-12-25","unit":"text"},{"label":"Anden juledag (Boxing Day)","value":"2026-12-26","unit":"text"}],"source":{"title":"Lovtidende A 2023 nr. 214: Lov om konsekvenser ved afskaffelsen af store bededag som helligdag (6 March 2023), § 7","url":"https://www.retsinformation.dk/eli/lta/2023/214/pdf","retrievedAt":"2026-11-09","effectiveFrom":"2024-01-01","effectiveTo":null},"verified":true,"note":"Store bededag (Great Prayer Day) has been an ordinary working day since 2024. Grundlovsdag (5 June) and Christmas Eve are not public holidays; time off on those days depends on agreements."},{"id":"freelancers","title":"Freelancers, the self-employed and new residents","group":"other","kind":"values","rows":[{"label":"Income tax for the self-employed","value":"Business profit is taxed with the same state, municipal and church taxes as salary; income tax and AM-bidrag are paid as B-tax in ten monthly instalments","unit":"text"},{"label":"AM-bidrag on business profit","value":0.08,"unit":"rate"},{"label":"Business tax scheme (virksomhedsordningen): provisional business tax on profit kept in the business","value":0.22,"unit":"rate","source":{"title":"Skatte- og Vækstministeriet: Satser og beløbsgrænser i lov om indkomstbeskatning af selvstændige erhvervsdrivende (virksomhedsskatteloven), 2026 and 2027 (page dated 03-09-2026)","url":"https://svmn.dk/tal-og-metode/satser/satser-og-beloebsgraenser-i-lovgivningen/virksomhedsskatteloven","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Flat or simplified income tax regime for the self-employed","value":"None: no flat-rate or turnover-based income tax; the business tax scheme only defers tax on profit kept in the business","unit":"text","source":{"title":"Skatte- og Vækstministeriet: Satser og beløbsgrænser i lov om indkomstbeskatning af selvstændige erhvervsdrivende (virksomhedsskatteloven), 2026 and 2027 (page dated 03-09-2026)","url":"https://svmn.dk/tal-og-metode/satser/satser-og-beloebsgraenser-i-lovgivningen/virksomhedsskatteloven","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"status":"not_applicable"},{"label":"VAT registration threshold (annual turnover)","value":50000,"unit":"money","source":{"title":"Skatte- og Vækstministeriet: Afgiftssatser og beløbsgrænser i momsloven, 2026 and 2027 (page dated 02-09-2026)","url":"https://svmn.dk/tal-og-metode/satser/satser-og-beloebsgraenser-i-lovgivningen/momsloven","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Researcher and high-earner scheme (forskerskatteordningen): gross tax on salary","value":0.27,"unit":"rate","source":{"title":"Skattestyrelsen (skat.dk): Forskerskatteordningen; Skatte- og Vækstministeriet: Satser og beløbsgrænser i kildeskatteloven (page dated 14-09-2026)","url":"https://skat.dk/erhverv/ansatte-og-loen/udenlandsk-arbejdskraft/forskerskatteordningen","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Researcher and high-earner scheme: total with AM-bidrag","value":0.3284,"unit":"rate","source":{"title":"Skattestyrelsen (skat.dk): Forskerskatteordningen; Skatte- og Vækstministeriet: Satser og beløbsgrænser i kildeskatteloven (page dated 14-09-2026)","url":"https://skat.dk/erhverv/ansatte-og-loen/udenlandsk-arbejdskraft/forskerskatteordningen","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Researcher and high-earner scheme: maximum duration (years)","value":7,"unit":"number","source":{"title":"Skattestyrelsen (skat.dk): Forskerskatteordningen; Skatte- og Vækstministeriet: Satser og beløbsgrænser i kildeskatteloven (page dated 14-09-2026)","url":"https://skat.dk/erhverv/ansatte-og-loen/udenlandsk-arbejdskraft/forskerskatteordningen","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"High earners: guaranteed monthly salary of at least (before AM-bidrag)","value":65400,"unit":"money","source":{"title":"Skattestyrelsen (skat.dk): Forskerskatteordningen; Skatte- og Vækstministeriet: Satser og beløbsgrænser i kildeskatteloven (page dated 14-09-2026)","url":"https://skat.dk/erhverv/ansatte-og-loen/udenlandsk-arbejdskraft/forskerskatteordningen","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Researcher and high-earner scheme: eligibility","value":"No Danish tax liability in the last 10 years; researchers need research training at PhD level or above; registration with Skattestyrelsen (form 01.012), conditions checked throughout","unit":"text","source":{"title":"Skattestyrelsen (skat.dk): Forskerskatteordningen; Skatte- og Vækstministeriet: Satser og beløbsgrænser i kildeskatteloven (page dated 14-09-2026)","url":"https://skat.dk/erhverv/ansatte-og-loen/udenlandsk-arbejdskraft/forskerskatteordningen","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Start-up Denmark (residence permit for founders from outside the EU)","value":"For an innovative business approved by the Danish Business Authority's expert panel; residence and work permit from SIRI; the founder must own and actively run the business","unit":"text","source":{"title":"New to Denmark (SIRI, Danish Agency for International Recruitment and Integration): Start-up Denmark","url":"https://www.nyidanmark.dk/en-GB/You-want-to-apply/Work/Start-up-Denmark","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Start-up Denmark: processing fee","value":3060,"unit":"money","source":{"title":"New to Denmark (SIRI, Danish Agency for International Recruitment and Integration): Start-up Denmark","url":"https://www.nyidanmark.dk/en-GB/You-want-to-apply/Work/Start-up-Denmark","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Start-up Denmark: funds for the first year, applicant without family (2025 level)","value":153240,"unit":"money","source":{"title":"New to Denmark (SIRI, Danish Agency for International Recruitment and Integration): Start-up Denmark","url":"https://www.nyidanmark.dk/en-GB/You-want-to-apply/Work/Start-up-Denmark","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Start-up Denmark: first permit, up to (years)","value":2,"unit":"number","source":{"title":"New to Denmark (SIRI, Danish Agency for International Recruitment and Integration): Start-up Denmark","url":"https://www.nyidanmark.dk/en-GB/You-want-to-apply/Work/Start-up-Denmark","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Start-up Denmark: each extension, up to (years)","value":3,"unit":"number","source":{"title":"New to Denmark (SIRI, Danish Agency for International Recruitment and Integration): Start-up Denmark","url":"https://www.nyidanmark.dk/en-GB/You-want-to-apply/Work/Start-up-Denmark","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Start-up Denmark: maximum permits per calendar year","value":75,"unit":"number","source":{"title":"New to Denmark (SIRI, Danish Agency for International Recruitment and Integration): Start-up Denmark","url":"https://www.nyidanmark.dk/en-GB/You-want-to-apply/Work/Start-up-Denmark","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Self-employed EU/EEA and Swiss citizens","value":"No work permit needed; EU residence document as a self-employed person from SIRI (no fee) once the business is established and run in Denmark","unit":"text","source":{"title":"New to Denmark (SIRI): EU residence as a self-employed person","url":"https://nyidanmark.dk/en-GB/You-want-to-apply/Residence-as-a-Nordic-citizen-or-EU-or-EEA-citizen/EU-self-employed-person","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Digital-nomad or remote-work visa","value":"None: no remote-work residence scheme; nationals of countries outside the EU/EEA and Switzerland need a residence and work permit to work in Denmark","unit":"text","source":{"title":"New to Denmark (SIRI): You want to apply for a work permit","url":"https://www.nyidanmark.dk/en-GB/You-want-to-apply/Work","retrievedAt":"2026-11-09","effectiveTo":null},"status":"not_applicable"}],"source":{"title":"Skattestyrelsen (skat.dk): Am-bidrag (arbejdsmarkedsbidrag)","url":"https://skat.dk/borger/am-bidrag","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"AM-bidrag is charged on business profit as on salary. 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Under the business tax scheme the provisional 22% is credited when the profit is later taken out and taxed as personal income.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"New to Denmark (SIRI, Danish Agency for International Recruitment and Integration): Start-up Denmark","source_url":"https://www.nyidanmark.dk/en-GB/You-want-to-apply/Work/Start-up-Denmark","retrieved_at":"2026-11-09","status":"verified","label":"Start-up Denmark: first permit, up to (years)","from":null,"to":null,"rate":null,"value":2,"unit":"number"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"AM-bidrag is charged on business profit as on salary. Under the business tax scheme the provisional 22% is credited when the profit is later taken out and taxed as personal income.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"New to Denmark (SIRI, Danish Agency for International Recruitment and Integration): Start-up Denmark","source_url":"https://www.nyidanmark.dk/en-GB/You-want-to-apply/Work/Start-up-Denmark","retrieved_at":"2026-11-09","status":"verified","label":"Start-up Denmark: each extension, up to (years)","from":null,"to":null,"rate":null,"value":3,"unit":"number"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"AM-bidrag is charged on business profit as on salary. Under the business tax scheme the provisional 22% is credited when the profit is later taken out and taxed as personal income.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"New to Denmark (SIRI, Danish Agency for International Recruitment and Integration): Start-up Denmark","source_url":"https://www.nyidanmark.dk/en-GB/You-want-to-apply/Work/Start-up-Denmark","retrieved_at":"2026-11-09","status":"verified","label":"Start-up Denmark: maximum permits per calendar year","from":null,"to":null,"rate":null,"value":75,"unit":"number"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"AM-bidrag is charged on business profit as on salary. Under the business tax scheme the provisional 22% is credited when the profit is later taken out and taxed as personal income.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"New to Denmark (SIRI): EU residence as a self-employed person","source_url":"https://nyidanmark.dk/en-GB/You-want-to-apply/Residence-as-a-Nordic-citizen-or-EU-or-EEA-citizen/EU-self-employed-person","retrieved_at":"2026-11-09","status":"verified","label":"Self-employed EU/EEA and Swiss citizens","from":null,"to":null,"rate":null,"value":"No work permit needed; EU residence document as a self-employed person from SIRI (no fee) once the business is established and run in Denmark","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"AM-bidrag is charged on business profit as on salary. Under the business tax scheme the provisional 22% is credited when the profit is later taken out and taxed as personal income.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"New to Denmark (SIRI): You want to apply for a work permit","source_url":"https://www.nyidanmark.dk/en-GB/You-want-to-apply/Work","retrieved_at":"2026-11-09","status":"not_applicable","label":"Digital-nomad or remote-work visa","from":null,"to":null,"rate":null,"value":"None: no remote-work residence scheme; nationals of countries outside the EU/EEA and Switzerland need a residence and work permit to work in Denmark","unit":"text"}],"pageUrl":"https://calcbloc.com/denmark/tax-tables/2026","attribution":{"source":"CalcBloc","url":"https://calcbloc.com/denmark/tax-tables/2026","required":true,"text":"Data by CalcBloc (calcbloc.com)"}}