🇩🇰 Denmark Income Tax Calculator 2026

AM-bidrag · Municipal tax (Kommuneskat) · State tax (Bundskat + Topskat) · Beskæftigelsesfradrag · Special deductions · Net pay & Employer cost

💡 How Danish tax works: First, AM-bidrag (8%) is deducted from gross salary. Topskat is calculated BEFORE deductions. Then, personal deductions (Beskæftigelsesfradrag, Personfradrag, Special deductions) reduce the base for Kommuneskat + Bundskat. ATP is deducted before taxes.
📑 Reference 2026 (SKAT / Finansministeriet) — ✅ Updated parameters:
  • ✅ 2026 AM-BIDRAG Labour market contribution: 8% of gross salary
  • ✅ 2026 BUNDSKAT Bottom state tax rate: 12.02%
  • ✅ 2026 TOPSKAT Top state tax: 15% above DKK 643,000 (calculated BEFORE deductions)
  • ✅ 2026 KOMMUNE Municipal tax: avg 24.9% (range 22.5%–27.8%)
  • ✅ 2026 PERSONFRADRAG Personal allowance: DKK 51,600
  • ✅ 2026 BESKÆFTIGELSE Employment deduction: 10.65% up to DKK 48,000 max
  • ✅ 2026 ATP Employee ATP contribution deducted BEFORE tax
  • CUSTOM Kirkeskat, Rentefradrag/Kørselsfradrag, Employer Pension are now user‑configurable

Input Parameters

DKK
Example: DKK 480,000/year ≈ DKK 40,000/month gross

Allowances & Deductions

%
Varies by municipality (typically 0.4% – 1.5%)
DKK
Sum of Rentefradrag (interest), Kørselsfradrag (commuting), etc.

Employer Cost Configuration

%
Typically 8%–12% based on Overenskomst (collective agreement). Set to 0 if not applicable.

Tax & Deduction Breakdown

Visual breakdown (Gross = 100%)

⚠️ Estimate only. Use TastSelv at skat.dk for official assessment.