| 2025 | 2026 | |
|---|---|---|
| Free phone | 3,300 kr. | 3,500 kr. |
| De minimis limit for taxation of employee benefits, employees (certain employee benefits for work purposes) | 7,300 kr. | 7,600 kr. |
| De minimis limit for employee benefits | 1,400 kr. | 1,400 kr. |
| Trade union, maximum tax deduction | 7,000 kr. | 7,000 kr. |
| Travel allowance DKK per day for food | 597 kr. | 625 kr. |
| Travel allowance DKK per day for accommodation | 256 kr. | 268 kr. |
| Travel allowance per day, incidental expenses (25% allowance) | 149.25 kr. | 156.25 |
| Travel allowance/deduction ceiling (if travel allowances are not paid) | 32,800 kr. | 34,400 kr. |
| Mileage allowance up to 20,000 km per year per km. | 3.81 kr. | 3.94 |
| Mileage allowance over 20,000 km per year per km. | 2.23 kr. | 2.28 |
| Bicycle/moped mileage allowance | 0.63 kr. | 0.64 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. | 2.28 |
| Commuting allowance beyond 120 km. | 1.12 kr. | 1.14 kr. |
| Gifts to charitable institutions | 19,000 kr. | 20,000 kr. |
| Craftsman deduction – "green" craftsman services, etc. | 8,600 kr. | 9,000 kr. |
| Craftsman deduction - services | 17,500 kr. | 18,300 kr. |
| Maximum contribution to old-age pension (no deduction entitlement) more than 7 years until retirement age | 9,400 kr. | 9,900 kr. |
| Maximum contribution to old-age pension (no tax deduction) up to 7 years before reaching the state pension age | 61,200 DKK | 64,200 kr. |
| Maximum for deposits on annuity pension and terminable annuity (after AM contributions) | 65,500 kr. | 68,700 kr. |
| Lifetime annuity - employer scheme | Unrestricted | Unrestricted |
| Lifetime annuity - private scheme, replenishment deduction (lump sum) | 60,300 kr. | 63,200 DKK |
| Lifetime annuity – private scheme, 10-year commitment | Unrestricted | Unrestricted |
| Limit for transferring business profits to assisting spouse | 282,400 kr. | 295,900 DKK |
| Small acquisitions, immediate depreciation | 34,400 kr. | 36,000 kr. |
| Limit for tax-free gifts to close family members | 76,900 kr. | $12,000 |
| Limit for tax-free gifts to children-in-law | 26,900 kr. | 28,200 kr. |
| Christmas gifts from employer - tax-free | 1,000 kr. | 1,000 kr. |
| Personal allowance (regardless of age) | 51,600 kr. | 54,100 DKK |
| Employment deduction | 12.30% / max. 55,600 kr. | 12.75% / max. 63,300 DKK |
| Extra employment deduction for single parents | 11.50% / max. 48,300 kr. | 11.50% / max. $7,500 |
| Additional employment tax credit for seniors (from 2026) | - | 1.40% / max. $950 |
| Job deduction | 4.50% / max. 2,900 kr. | 4.50% / max. DKK 3,100. |
| Pension deduction, more than 15 years to retirement | 12 % / max. 10,056 kr. | 12% / max. $1,600 |
| Pension deduction, less than 15 years to retirement | 32 % / max. 26,816 kr. | 32% / max. $4,400 |
| Federal tax | 12,01 % | 12,01 % |
| Medium tax (from 2026) | - | 7,5 % |
| Top tax | 15 % | 15 % |
| Top-top tax (from 2026) | - | 5 % |
| Medium tax (from 2026), basic deduction after deduction of any AM contributions | - | 641,200 DKK |
| Medium tax (from 2026), basic deduction incl. AM contribution | - | 696,956 DKK |
| Top tax, bottom deduction after deduction of any AM contribution | 611,800 kr. | 777,900 DKK |
| Top tax rate, basic deduction incl. AM contribution | 665,000 kr. | 845,543 DKK |
| Top-top tax (from 2026), basic deduction after deduction of any AM contributions | - | 2,592,200 DKK |
| Top tax rate (from 2026), basic deduction including AM contribution | - | 2,818,152 DKK |
| Marginal tax rate, sloped tax cap | 52,07 % | 57,07 % |
| Tax ceiling, capital income, excluding church tax | 42 % | 42 % |
| Labor market contribution | 8 % | 8 % |
| Share income | 42% for amounts over DKK 67,500 (DKK 135,000 for spouses) | 42% for amounts above DKK 79,400 (DKK 158,800 for spouses) |
| Share income | 27% for amounts up to DKK 67,500 (DKK 135,000 for spouses) | 27% for amounts up to DKK 79,400 (DKK 158,800 for spouses) |
| Company car, percentage of taxable income | 22,5 % | 22,5 % |
| Company car, environmental allowance (added to the value of free car) | 700 % | 700 % |
| Property value tax, percentage of property value below DKK 9,200,000 (2025) / DKK 9,007,000 (2026) | 0,51 % | 0,51 % |
| Property value tax, percentage of property value exceeding DKK 9,200,000 (2025) / DKK 9,007,000 (2026) | 1,4 % | 1,4 % |
| Threshold for certain employee deductions | 7,300 kr. | 7,600 kr. |
