| Basic tax rate | 12.06% | 12.01% | Pending |
| Top tax rate (on personal income + contribution to capital pension) | 15% | 15% | 15% |
| Middle tax threshold | - | - | 641,200 |
| Top tax threshold | 588,900 | 611,800 | 777,900 |
| Additional top tax threshold | - | - | 2,592,700 |
| Basic allowance in positive net capital income | 50,500 | 52,400 | 55,000 |
| Net capital income included in top tax base | 101,000 | - | - |
| Labour market contribution (AM) | 8% | 8% | 8% |
| Personal allowance (age 18 and over) | 49,700 | 51,600 | 54,100 |
| Personal allowance (under 18) | 49,700 | 51,600 | 54,100 |
| Share income | | | |
| Progression threshold for share income | 61,000 | 67,500 | 79,400 |
| Tax on share income below progression threshold | 27% | 27% | 27% |
| Tax on share income above progression threshold | 42% | 42% | 42% |
| Temporary work in Denmark | | | |
| Taxation of foreign researchers and key employees (7 years) | 27% | 27% | 27% |
| Minimum monthly salary under 27% gross taxation (before AM contribution) | 75,100 | 78,000 | Pending |
| Limited tax liability | | | |
| Municipal tax | Around 25% | Around 25% | Around 25% |
| State tax | Same as fully taxable | Same as fully taxable | Same as fully taxable |
| Personal allowance on certain A-income | Same as fully taxable | Same as fully taxable | Same as fully taxable |
| Residual and excess tax | | | |
| Limit for inclusion of residual tax | 23,100 | 24,000 | 25,200 |
| Reimbursement of excess tax | 0.80% | 0.60% | Pending |
| Daily interest on residual tax paid 1/1–1/7 | 5.50% | 5.30% | Pending |
| Percentage surcharge on residual tax paid after 1/7 | 7.50% | 7.30% | Pending |
| Business and capital return scheme | | | |
| Economic equalisation tax on provision | 22% | 22% | 22% |
| Max. provision for equalisation (% of annual profit) | 25% | 25% | 25% |
| Minimum provision amount | 5,000 | 5,000 | 5,000 |
| Min. taxable income after provision deduction | 222,500 | 231,100 | 242,000 |
| Max. annual provision for artists etc. | 741,300 | 770,100 | 807,100 |
| Interest correction | 7% | Pending | Pending |
| Capital return rate | 4% | Pending | Pending |
| Max. capital return transferred to personal income | 58,100 | 60,300 | 63,200 |
| Binding obligation on equalisation provision | 78% | 78% | 78% |
| Minimum for purchase of main shareholder shares | 741,800 | - | - |
| Estate taxation | | | |
| Intermediate period tax rate | 50% | 50% | 50% |
| Estate tax | 50% | 50% | 50% |
| Estate deduction per month | 6,600 | 6,900 | 7,200 |
| Intermediate period deduction | 2,400 | 2,500 | 2,700 |
| Estate assets at settlement | 3,272,500 | 3,399,600 | 3,563,100 |
| Estate net worth at settlement | 3,272,500 | 3,399,600 | 3,563,100 |
| Annual green check for pensioners | 875 | 875 | 875 |
| Supplementary green check per child (age 18+) | 120 | 120 | 120 |
| Supplementary green check per child (pensioners) | 120 | 120 | 120 |
| Green check supplement for low-income pensioners | 280 | 280 | 280 |
| Phase-out threshold for green check | 457,500 | 475,300 | 498,200 |
| Phase-out threshold for supplementary compensation (18+) | 3,507 | 3,507 | 3,507 |
| Phase-out threshold for supplementary green check (pensioners) | 11,667 | 11,667 | 11,667 |
| Income limit for green check supplement | 267,400 | 277,800 | 291,100 |
| Phase-out percentage for green check reduction | 7.50% | 7.50% | 7.50% |
| Tax-free gift limit (close relatives) | 74,100 | 76,900 | 80,600 |
| Tax-free gift limit (children-in-law) | 25,900 | 26,900 | 28,200 |
| Basic deduction for estate tax | 333,100 | 346,000 | 348,000 |
| Estate tax rate above deduction (close relatives) | 15% | 15% | 15% |
| Additional estate tax (non-close relatives) | 25% | 25% | 25% |
| Digital payment | | | |
| Requirement for digital payment above threshold | 8,000 | 8,000 | 8,000 |
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