Children20192018
Child and youth benefit per year (0-2-year-olds)DKK 18,228DKK 18,024 
Child and youth benefit per year (15-17-year-olds)DKK 11,352DKK 11,232 
Child and youth benefit per year (3-6-year-olds)DKK 14,436DKK 14,268 
Child and youth benefit per year (7-14-year-olds)DKK 11,352DKK 11,232 
Child support payments – basic amount (annual/per month)
The standard payment consists of a basic amount and a supplement The supplement is not deductible
DKK 14,736/1,228DKK 14,448/1,204 
Child support payments – supplement (annual/per month)
The standard payment consists of a basic amount and a supplement. The supplement is not deductible.
DKK 1,908/159DKK 1,872/156
Tax20192018
Income from shares (graduated limit)DKK 54,000DKK 52,900 
Income from shares (tax rates below/above the graduated limit)27/42%27/42% 
Labour market contributions8%8%
Employment allowance (maximum)DKK 37,200DKK 34,300
Employment allowance (%)10.10%9.50%
Basic allowance deducted from positive net income from capital in the tax base for top-bracket taxDKK 44,800DKK 43,800 
Bottom-bracket tax12.13%11.13%
Additional employment allowance for single parents (maximum)DKK 22,400DKK 21,200 
Additional employment allowance for single parents (%)6.25%6% 
Compensation for higher green taxes (the ‘green cheque’) (others over 18)DKK 525DKK 765
Compensation for higher green taxes (the ‘green cheque’) (pensioners)DKK 900DKK 930
Job allowance (maximum)DKK 2,100DKK 1,400 
Job allowance (percentage)3.75 %2.50 % 
Anniversary bonus/severance pay (lower limit)DKK 8,000DKK 8,000
Capital pension scheme (upper limit)DiscontinuedDiscontinued 
Personal allowance (18 years and over)DKK 46,200DKK 46,000
Personal allowance (under 18 years)DKK 35,300DKK 34,500
Outstanding tax (limit for inclusion)DKK 20,500DKK 20,100
Outstanding tax – interest on a daily basis from 1 January to 1 July2.2%
Outstanding tax – additional interest charge4.2%
Tax ceiling (personal income)52.05%52.02%
Tax ceiling (positive net income from capital)42%42%
Health contributionsDiscontinued1%
Top-bracket tax15%15%
Top-bracket tax (lower limit after deduction of labour market contributions)DKK 513,400DKK 498,900
Equalisation taxDiscontinuedDiscontinued
Equalisation tax thresholdDiscontinuedDiscontinued
Equalisation tax threshold (maximum unused basic allowance for transfer between spouses)DiscontinuedDiscontinued
Other employment-related expenses (lower limit for deduction)DKK 6,200DKK 6,100
Employee benefits20192018
Employee benefits – specifially linked to your work (minimum amount)DKK 6,200DKK 6,100
Employee benefits – not specifically linked to your work (minimum amount)DKK 1,200DKK 1,100
Value of company car (calculated on minimum car value)DKK 160,000DKK 160,000
Value of company car (car value up to DKK 300.000)25%25%
Value of company car (car value exceeeding DKK 300,000)20%20%
Value of free holiday home (weeks 22-34)0.50% per week0.50% per week 
Value of free holiday home (remaining weeks)0.25% per week0.25% per week 
Value of free telephone, PC, InternetDKK 2,800DKK 2,800
Transport20192018
Deduction for transport between home and work (0-24 km)No deductionNo deduction
Deduction for transport between home and work (income limit for extra deduction for transport)DKK 278,100DKK 272,100
Deduction for transport between home and work (Great Belt Fixed Link by car/motorcycle, per crossing)DKK 110DKK 110
Deduction for transport between home and work (Great Belt Fixed Link by public transportation, per crossing)DKK 15DKK 15
Deduction for transport between home and work (Øresund Fixed Link by car/motorcycle, per crossing)DKK 50DKK 50
Deduction for transport between home and work (Øresund Fixed Link by public transportation, per crossing)DKK 8DKK 8
Deduction for transport between home and work 25-120 km (2011 and previously: 25-100 km)DKK 1.98 per kmDKK 1.94 per km
Deduction for transport between home and work above 120 km (2011 and previously: more than 100 km)DKK 0.99 per kmDKK 0.97 per km
Deduction for transport between home and work above 120 km in certain peripheral municipalities (2011 and previously: more than 100 km)DKK 1.98 per kmDKK 1.94 per km
Tax-free transport allowance (use of own car or motorcycle up to 20,000 km/year)Dkk 3.56 per kmDkk 3.54 per km 
Tax-free transport allowance (use of own car or motorcycle above 20,000 km/year)DKK 1.98 per kmDKK 1.94 per km 
Tax-free transport allowance (use of own bicycle, moped or EU moped)DKK 0.53 per kmDKK 0.53 per km 

4 thoughts on “Tax rates”

  1. I dont have nemid numbers ,witch is expired and i want my money for vacation and other stuff .xxxxxx-xxx my cpr number , can you help me please

Leave a Reply

Your email address will not be published. Required fields are marked *