Danish tax tables 2026
The state taxes on personal income after the 2026 reform (bundskat, mellemskat, topskat and toptopskat), the personal allowance and tax ceiling, the national average kommuneskat and kirkeskat, AM-bidrag, the employment and job deductions, ATP, VAT, the minimum-wage position, public holidays and the rules for the self-employed, the researcher scheme and Start-up Denmark. Each of the five regions has its own page listing every municipality's kommuneskat, kirkeskat and tax-ceiling reduction.
- 2026-01-01 to 2026-12-31
- DKK
Income tax
State income tax on personal income after AM-bidrag: combined marginal rates (2026 reform)
| Personal income after AM-bidrag, per year | Rate |
|---|---|
| Bundskat (on income above the personal allowance): kr 0 to kr 641,200 | 12.01% |
| Bundskat + mellemskat: kr 641,200 to kr 777,900 | 19.51% |
| Bundskat + mellemskat + topskat: kr 777,900 to kr 2,592,700 | 27.01% |
| Bundskat + mellemskat + topskat + toptopskat: Over kr 2,592,700 | 32.01% |
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).
Source: Skatte- og Vækstministeriet (formerly Skatteministeriet, skm.dk): Satser og beløbsgrænser i personskatteloven, 2026 and 2027 (page dated 23-10-2026) · retrieved 2026-11-09
State income taxes, personal allowance and tax ceiling 2026 (personskatteloven)
| Item | Value |
|---|---|
| Bundskat (bottom-bracket tax) (§ 6) | 12.01% |
| Bundskat on Christiansø (§ 6) | 4.01% |
| Personal allowance (personfradrag) (§ 10) | kr 54,100 |
| Mellemskat (middle-bracket tax; called topskat until 2025) (§ 7) | 7.5% |
| Mellemskat threshold: personal income after AM-bidrag above | kr 641,200 |
| Positive net capital income in the mellemskat base: allowance (unmarried) | kr 55,000 |
| Positive net capital income in the mellemskat base: allowance (married couples) | kr 110,000 |
| Topskat (new from 2026) (§ 7 a) | 7.5% |
| Topskat threshold: personal income after AM-bidrag above | kr 777,900 |
| Toptopskat (new from 2026) (§ 8) | 5% |
| Toptopskat threshold: personal income after AM-bidrag above | kr 2,592,700 |
| Tax ceiling (skatteloft) for personal income (§ 19) | 44.57% |
| Tax ceiling for positive net capital income (§ 19) | 42% |
| Rate in place of kommuneskat for people with limited tax liability (§ 8 c) | 25% |
The 2026 reform renamed the former topskat mellemskat and added topskat and toptopskat. Thresholds apply to personal income after AM-bidrag.
Source: Skatte- og Vækstministeriet (formerly Skatteministeriet, skm.dk): Satser og beløbsgrænser i personskatteloven, 2026 and 2027 (page dated 23-10-2026) · retrieved 2026-11-09
Kommuneskat and kirkeskat 2026 (municipal and church tax)
| Item | Value |
|---|---|
| National average kommuneskat | 25.049% |
| National average kirkeskat, members of the Church of Denmark | 0.867% |
| National average kirkeskat, all taxpayers | 0.639% |
| MunicipalitiesSource: svmn.dk · retrieved 2026-11-09 | 98 |
| Lowest kommuneskat (København)Source: svmn.dk · retrieved 2026-11-09 | 23.39% |
| Highest kommuneskat (Brønderslev, Haderslev, Langeland, Lolland, Læsø, Nyborg, Odsherred, Sorø, Svendborg, Vesthimmerland, Vordingborg)Source: svmn.dk · retrieved 2026-11-09 | 26.3% |
| Lowest kirkeskat (Gentofte)Source: svmn.dk · retrieved 2026-11-09 | 0.38% |
| Highest kirkeskat (Læsø)Source: svmn.dk · retrieved 2026-11-09 | 1.3% |
| Region HovedstadenSource: svmn.dk · retrieved 2026-11-09 | 29 municipalities; kommuneskat 23.39% to 26.2% |
| Region SjællandSource: svmn.dk · retrieved 2026-11-09 | 17 municipalities; kommuneskat 24.2% to 26.3% |
| Region SyddanmarkSource: svmn.dk · retrieved 2026-11-09 | 22 municipalities; kommuneskat 23.4% to 26.3% |
| Region MidtjyllandSource: svmn.dk · retrieved 2026-11-09 | 19 municipalities; kommuneskat 24.52% to 26% |
| Region NordjyllandSource: svmn.dk · retrieved 2026-11-09 | 11 municipalities; kommuneskat 25.5% to 26.3% |
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.
Source: Skatte- og Vækstministeriet: Kommuneskatter - gennemsnitsprocenten i 2026 (dated 27-10-2025) · retrieved 2026-11-09
Employment and job deductions 2026 (ligningsloven)
| Item | Value |
|---|---|
| Employment deduction (beskæftigelsesfradrag): share of earned income | 12.75% |
| Employment deduction: maximum | kr 63,300 |
| Extra employment deduction for single parents | 11.5% |
| Extra employment deduction for single parents: maximum | kr 50,600 |
| Job deduction (jobfradrag): share of earned income above the threshold | 4.5% |
| Job deduction: income threshold | kr 235,200 |
| Job deduction: maximum | kr 3,100 |
The deductions reduce the taxable income on which kommuneskat and kirkeskat are charged, not the state taxes on personal income.
Source: Skatte- og Vækstministeriet: Satser og beløbsgrænser i ligningsloven, 2026 and 2027 (page dated 02-09-2026) · retrieved 2026-11-09
Employee contributions
Labour-market contribution (AM-bidrag)
| Item | Value |
|---|---|
| AM-bidrag on salary and other earned income | 8% |
| Paid from the year the person turns (age, from 2026) | 18 |
| Order of deduction | Withheld by the employer after ATP and the employee's own pension contribution, before income tax |
Source: Skatte- og Vækstministeriet: Satser og beløbsgrænser i arbejdsmarkedsbidragsloven, 2026 and 2027 (page dated 27-08-2026); Skattestyrelsen (skat.dk): Am-bidrag (arbejdsmarkedsbidrag) · retrieved 2026-11-09
Employer costs
ATP (labour-market supplementary pension): monthly contributions, private sector (A rate)
| Item | Value |
|---|---|
| 117 hours or more a month: employee share | kr 99 |
| 117 hours or more a month: employer share | kr 198 |
| 117 hours or more a month: total | kr 297 |
| 78 to 116 hours a month: employee share | kr 66 |
| 78 to 116 hours a month: employer share | kr 132 |
| 78 to 116 hours a month: total | kr 198 |
| 39 to 77 hours a month: employee share | kr 33 |
| 39 to 77 hours a month: employer share | kr 66 |
| 39 to 77 hours a month: total | kr 99 |
| Under 39 hours a month: employee share | kr 0 |
| Under 39 hours a month: employer share | kr 0 |
| Under 39 hours a month: total | kr 0 |
| Hourly rate for converting a fixed salary into hours, 2026: men | kr 258.69 |
| Hourly rate for converting a fixed salary into hours, 2026: women | kr 233.62 |
Fixed amounts by hours worked, not a percentage of salary. Employers report both shares as one contribution.
Source: ATP Livslang Pension on Virk: Gældende satser for ATP-bidrag (opdateret 12.10.2026) · retrieved 2026-11-09
Minimum wage
| Item | Value |
|---|---|
| Statutory minimum wage | None: pay is set by collective agreements or individual agreement |
Sector agreements can set minimum wages for their sector.
Source: Life in Denmark (written by the Ministry of Employment and Gender Equality): Pay (last updated 29 June 2026) · retrieved 2026-11-09
Other rates
Value added tax (moms)
| Item | Value |
|---|---|
| Standard rate (no reduced rates) | 25% |
| Registration threshold: annual turnover | kr 50,000 |
| Registration threshold: artists' sales of their own works | kr 350,000 |
Source: Skatte- og Vækstministeriet: Afgiftssatser og beløbsgrænser i momsloven, 2026 and 2027 (page dated 02-09-2026) · retrieved 2026-11-09
Public holidays 2026
| Item | Value |
|---|---|
| Nytårsdag (New Year's Day) | 2026-01-01 |
| Skærtorsdag (Maundy Thursday) | 2026-04-02 |
| Langfredag (Good Friday) | 2026-04-03 |
| Påskedag (Easter Sunday) | 2026-04-05 |
| Anden påskedag (Easter Monday) | 2026-04-06 |
| Kristi himmelfartsdag (Ascension Day) | 2026-05-14 |
| Pinsedag (Whit Sunday) | 2026-05-24 |
| Anden pinsedag (Whit Monday) | 2026-05-25 |
| Juledag (Christmas Day) | 2026-12-25 |
| Anden juledag (Boxing Day) | 2026-12-26 |
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.
Source: Lovtidende A 2023 nr. 214: Lov om konsekvenser ved afskaffelsen af store bededag som helligdag (6 March 2023), § 7 · retrieved 2026-11-09
Freelancers, the self-employed and new residents
| Item | Value |
|---|---|
| Income tax for the self-employed | 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 |
| AM-bidrag on business profit | 8% |
| Business tax scheme (virksomhedsordningen): provisional business tax on profit kept in the businessSource: svmn.dk · retrieved 2026-11-09 | 22% |
| Flat or simplified income tax regime for the self-employedSource: svmn.dk · retrieved 2026-11-09 | None: no flat-rate or turnover-based income tax; the business tax scheme only defers tax on profit kept in the business |
| VAT registration threshold (annual turnover)Source: svmn.dk · retrieved 2026-11-09 | kr 50,000 |
| Researcher and high-earner scheme (forskerskatteordningen): gross tax on salarySource: skat.dk · retrieved 2026-11-09 | 27% |
| Researcher and high-earner scheme: total with AM-bidragSource: skat.dk · retrieved 2026-11-09 | 32.84% |
| Researcher and high-earner scheme: maximum duration (years)Source: skat.dk · retrieved 2026-11-09 | 7 |
| High earners: guaranteed monthly salary of at least (before AM-bidrag)Source: skat.dk · retrieved 2026-11-09 | kr 65,400 |
| Researcher and high-earner scheme: eligibilitySource: skat.dk · retrieved 2026-11-09 | 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 |
| Start-up Denmark (residence permit for founders from outside the EU)Source: nyidanmark.dk · retrieved 2026-11-09 | 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 |
| Start-up Denmark: processing feeSource: nyidanmark.dk · retrieved 2026-11-09 | kr 3,060 |
| Start-up Denmark: funds for the first year, applicant without family (2025 level)Source: nyidanmark.dk · retrieved 2026-11-09 | kr 153,240 |
| Start-up Denmark: first permit, up to (years)Source: nyidanmark.dk · retrieved 2026-11-09 | 2 |
| Start-up Denmark: each extension, up to (years)Source: nyidanmark.dk · retrieved 2026-11-09 | 3 |
| Start-up Denmark: maximum permits per calendar yearSource: nyidanmark.dk · retrieved 2026-11-09 | 75 |
| Self-employed EU/EEA and Swiss citizensSource: nyidanmark.dk · retrieved 2026-11-09 | 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 |
| Digital-nomad or remote-work visaSource: nyidanmark.dk · retrieved 2026-11-09 | 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 |
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.
Source: Skattestyrelsen (skat.dk): Am-bidrag (arbejdsmarkedsbidrag) · retrieved 2026-11-09
Regional tables
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Official sources
- Skatte- og Vækstministeriet: Satser og beløbsgrænser i personskatteloven (2026 and 2027) · retrieved 2026-11-09
- Skattestyrelsen: Bundskat, mellemskat, topskat og toptopskat · retrieved 2026-11-09
- Skattestyrelsen: Am-bidrag (arbejdsmarkedsbidrag) · retrieved 2026-11-09
- Skatte- og Vækstministeriet: Satser og beløbsgrænser i ligningsloven (2026 and 2027) · retrieved 2026-11-09
- ATP Livslang Pension: Gældende satser for ATP-bidrag · retrieved 2026-11-09
- Skattestyrelsen: Forskerskatteordningen · retrieved 2026-11-09
- Skatte- og Vækstministeriet: Satser og beløbsgrænser i kildeskatteloven (2026 and 2027) · retrieved 2026-11-09
- Skattestyrelsen: Betal skat af din virksomhed · retrieved 2026-11-09
- SIRI (New to Denmark): Start-up Denmark · retrieved 2026-11-09
- Skatte- og Vækstministeriet: Kommuneskatteprocenter siden 1977 (regneark 1977-2027) · retrieved 2026-11-09
- Life in Denmark (written by the Ministry of Employment and Gender Equality): Pay (last updated 29 June 2026) · retrieved 2026-11-09
- Lovtidende A 2023 nr. 214: Lov om konsekvenser ved afskaffelsen af store bededag som helligdag (6 March 2023), § 7 · retrieved 2026-11-09
- Skatte- og Vækstministeriet: Kommuneskatter - gennemsnitsprocenten i 2026 (dated 27-10-2025) · retrieved 2026-11-09
- Skatte- og Vækstministeriet: Satser og beløbsgrænser i arbejdsmarkedsbidragsloven, 2026 and 2027 (page dated 27-08-2026); Skattestyrelsen (skat.dk): Am-bidrag (arbejdsmarkedsbidrag) · retrieved 2026-11-09
- Skatte- og Vækstministeriet: Afgiftssatser og beløbsgrænser i momsloven, 2026 and 2027 (page dated 02-09-2026) · retrieved 2026-11-09
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