Income Tax & Payroll Rates · Tax Year 2026

🇩🇰 Denmark
Tax Guide

Income tax brackets, social security rates, and employer payroll obligations for Denmark — the data HR and finance teams need for accurate workforce cost planning.

Denmark Overview

Income Tax Brackets — 2026

BandRateFromTo
Personfradrag (Personal Allowance)
0%
DKK 0DKK 50,543
Bundskat + Municipal (Bottom Rate)
37%
DKK 50,543DKK 588,900
Topskat (Top Tax)
52%
DKK 588,900No upper limit

Social Security Contributions

TypeEmployee RateEmployer RateEmployee CapEmployer Cap
AM-bidrag (Labour Market Contribution)8%0%No limitNo limit
ATP Supplementary Pension — Employer0%0%No limitNo limit
AES Employment Injury Insurance — Employer0%0.39%No limitNo limit

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Tax data is sourced from official government publications and updated monthly. Rates are for the 2026 tax year. This information is for guidance only and does not constitute tax or legal advice. Always consult a qualified tax adviser for Denmark-specific obligations.

About This Data

  • Sourced from official government publications
  • Updated monthly — always current rates
  • For guidance only — not tax advice

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