Grænser & Satser

Rates for persons

Learn about the rates for individuals in relation to the various tax rules

‍

Oversigt


Tax rates and basic deductions	2023	2024	2025
Basic tax rate	12.09 %	12.06 %	Pending
Top tax rate Calculated from personal income + contribution to capital pension	15 %	15 %	15 %
Top tax limit	568,900	588,900	611,800
Minimum deduction in positive net capital income	48,800	50,500	52,400
Net capital income in the top tax base	97,600	101,000	Pending
Am contribution
Am contribution	8 %	8 %	8 %
Personal deduction
For everyone over the age of 18	48,800	49,700	51,600
For everyone Under the age of 18	38,400	49,700
Stock income
Progression limit of share income	58,900	61,000	63,300
Tax of stock income
Below the progression threshold	27 %	27 %	27 %
Above the progression limit	42 %	42 %	42 %
Temporary employment in Denmark
Taxation of foreign researchers and key employees (7 years)	27 %	27 %	27 %
Minimum wage per month at 27% gross taxation (before AM contribution)	72,500	75,100	78,000
Limited tax liability
Municipal tax - Varies from municipality to municipality	Around 25 %	Around 25 %	around 25 %
Government tax	As fully taxable	As fully taxable	As fully taxable
Personal deductions in certain A incomes	As fully taxable	As fully taxable	As fully taxable
Residual tax and excess tax
Limit for recognition of residual tax	22,300	23,100	24,000
Reimbursement of excess tax		0.8 %	Pending
Day-to-day interest on payment of residual tax in the period 1/1-1/7	1.5 %	5.5 %	Pending
Percentage supplement for payment of residual tax after 1/7	3.7 %	7.5 %	Pending
The company scheme and the capital return scheme
Economic equalization tax in percent of the deposition	22 %	22 %	22 %
Max, provision for cyclical equalization in percent of the year's profit	25 %	25 %	25 %
Minimum amount to be set aside for cyclical equalization	5,000	5,000	5,000
My, taxable income after deduction of the provision for access	214,900	222,500	231,100
Max, submission per year for artists etc,	716,000	741,300	770,100
Interest rate correction	6 %	7 %	Pending
Capital return rate	3 %	4 %	Pending
Max, capital return transferred to personal income	56,100	58,100	60,300
Binding obligation in the event of cyclical equalization disposal	78 %	78 %	78 %
Minimum amount for the purchase of main shareholder shares	763,700	741,800
Taxation on death
Intermediate period tax rate	50 %	50 %	50 %
Death estate tax	50 %	50 %	50 %
Estate deduction in the tax per month	6,400	6,600	6,900
Intermediate period deduction	2,400	2,400	2,500
Amount limits for tax exemption
The assets of the estate at settlement	3,160,900	3,272,500	3,399,600
The net worth of the estate at settlement	3,160,900	3,272,500	3,399,600
Additional compensation
Annual green check to pensioners	875	875	875
Supplementary green check per child for everyone over 18 years of age	120	120	120
Supplementary green check per child of pensioners	120	120	120
Supplement to green check for retirees with low incomes	280	280	280
Step-down limit for green check	441,900	457,500	475,300
Step-down limit for supplementary compensation for everyone over 18 years of age		3,507	3,507
Decreasing limit for supplementary green check for pensioners	11,667	11,667	11,667
Income limit for supplement to green check	258,300	267,400	277,800
Step-down percentage for reduction of green check	7.5 %	7.5 %	7.5 %
Estate tax on gifts
Limit for tax-free gifts to close relatives	71,500	74,100	76,900
Limit for tax-free gifts to children-in-law	25,000	25,900	26,900
Basic deduction for property tax	321,700	333,100	346,000
Estate tax rate for inheritance above the basic deduction for close relatives	15 %	15 %	15 %
Tillægsboafgift for den del af arven, der ikke tilfalder nære slægtninge	25 %	25 %	25 %
Digital payment
Demand for digital payment above the amount limit	8,000	8,000	8,000