| Free phone | 3,300 kr. | 3,200 kr. |
| De minimis limit for fringe benefit taxation, employees
(certain employee benefits for work purposes) | 7,300 kr. | 7,000 kr. |
| De minimis limit for employee benefits | 1,400 kr. | 1,300 kr. |
| Trade union, maximum tax deduction | 7,000 kr. | 7,000 kr. |
| Travel allowance DKK per day for food | 597 kr. | 574 kr. |
| Travel allowance DKK per day for accommodation | 256 kr. | 246 kr. |
| Travel allowance DKK per day, small necessities
(25% reimbursement) | 149.25 kr. | 143.50 kr. |
| Travel allowance/limit on deductions
(if travel reimbursements are not paid) | 32,800 kr. | 31,600 kr. |
| Mileage allowance up to and including 20,000 km per year
per km. | 3.81 kr. | 3.79 kr. |
| Mileage allowance over 20,000 km per year
per km. | 2.23 kr. | 2.23 kr. |
| Bicycle/moped mileage allowance | 0.63 kr. | 0.62 kr. |
| Transportation deduction for the first 24 km. | 0.00 kr. | 0.00 kr. |
| Commuting allowance from 24 km to 120 km. | 2.23 kr. | 2.23 kr. |
| Commuting allowance beyond 120 km. | 1.12 kr. | 1.12 kr. |
| Gifts to charitable institutions | 19,000 kr. | 18,300 kr. |
| Craftsman deduction - "green" craft services etc. (expected to be reintroduced in 2025) | 8.600 | - |
| Craftsman deduction - services | 12,400 kr. | 11,900 kr. |
| Maximum for contributions to a retirement pension
(no right to deduct) | 9,400 kr. | 9,100 kr. |
| Maximum for deposits on annuity pension and terminable annuity (after AM contributions) | 65,500 kr. | 63,100 kr. |
| Lifetime annuity - employer scheme
| Unrestricted | Unrestricted |
| Lifetime annuity - private scheme, replenishment deduction (lump sum) | 60,300 kr. | 58,100 kr. |
| Lifetime annuity - private scheme,
10 year commitment | Unrestricted | Unrestricted |
| Limit for transferring business profits to assisting spouse | 282,400 kr. | 271,800 kr. |
| Small acquisitions, immediate depreciation | 34,400 kr. | 33,100 kr. |
| Limit for tax-free gifts to close family members | 76,900 kr. | 74,100 kr. |
| Limit for tax-free gifts to children-in-law | 26,900 kr. | 25,900 kr. |
| Christmas gifts from employer - tax-free | 1,000 kr. | 900 kr. |
| Personal allowance (regardless of age) | 51,600 kr. | 49,700 kr. |
| Employment deduction | 12.30% / max. 55,600 kr. | 10.65% / max. 45,100 kr. |
| Extra employment deduction for single parents | 11.50% / max. 48,300 kr. | 6.25% / max. 25,300 kr. |
| Job deduction | 4.50% / max. 2,900 kr. | 4.50% / max. 2,800 kr. |
| Pension deduction, more than 15 years to retirement | 12 % / max. 10,056 kr. | 12 % / max. 9,672 kr. |
| Pension deduction, less than 15 years to retirement | 32 % / max. 26,816 kr. | 32 % / max. 25,792 kr. |
| Federal tax | 12,01 % | 12,01 % |
| Top tax | 15 % | 15 % |
| Top tax, bottom deduction after deduction of any AM contribution | 611,800 kr. | 588,900 kr. |
| Top tax, incl. AM contribution | 665,000 kr. | 640,108 kr. |
| Marginal tax rate, sloped tax cap | 52,07 % | 52,07 % |
| Tax ceiling, capital income, excluding church tax | 42 % | 42 % |
| Labor market contribution | 8 % | 8 % |
| Share income | 42 %
for amounts over DKK 63,300.
(DKK 126,600 for spouses)
Expected to be increased to DKK 83,100 / DKK 166,200. - but probably not until 2026, pending adoption of a bill | 42 %
for amounts over DKK 61,000.
(DKK 122,000 for spouses) |
| Share income | 27 %
for amounts up to DKK 63,300.
(DKK 126,600 for spouses)
Expected to be increased to DKK 83,100 / DKK 166,200. - but probably not until 2026, pending adoption of a bill | 27 %
for amounts up to DKK 61,000.
(DKK 122,000 for spouses) |
| Company car, percent of purchase price that is less than or equal to DKK 300,000. | 22,5 % | 23 % |
| Company car, percent of purchase price above 300,000 DKK. | 22,5 % | 22 % |
| Company car, environmental allowance (added to the value of free car) | 700 % | 600 % |
| Property value tax, percent of property value below DKK 3,040,000 (2023) / DKK 9,200,000 (2024) | 0,51 % | 0,51 % |
| Property value tax, percent of property value above DKK 3,040,000 (2023) / DKK 9,200,000 (2024) | 1,4 % | 1,4 % |
| Threshold for certain employee deductions | 7,300 kr. | 7,000 kr. |
