Personal Income

 

2024

2023

 

Bonusses etc.

Bottum deduction for anniversery bonus and severence package

8.000

8.000

bottum deduction for some scholerships and bounties

31.600

30.500

 

Medarbejdende ægtefælle/Emplyed spouse or husband

Employed spouse/husband, max transaction

271.800

262.500

 

Pensionsbeskatning/Pension taxation

Top-up deduction

58.100

56.100

Max deduction for deposit on installment pension and terminating annuities (§ 16)

63.100

60.900

Life insurance fee (L § 50) and limit for:
Convertion of pension benefit (PBL § 29)

11.500

11.900

Max deposit of profits from sale of company

3.162.500

3.054.700

 

Skatteloft/Tax ceiling

Tax ceiling for personal income excl. church tax

52,07 %

52,07 %