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 |
