Tax rates and amount limits
|
|
Year 2009 |
Year 2010 |
|
Labour market tax |
8 per cent |
8 per cent |
|
Personal allowance (over 18 year) |
42.900 DDK |
42.900 DDK |
|
Personal allowance (under 18 year) |
32.200 DDK |
32.200 DDK |
|
Bottom-bracket tax |
5,04 per cent |
3,76 per cent |
|
Middle-bracket tax (revoked from 2010) |
6 per cent |
- |
|
Lower limit for middle-bracket tax (after deduction of labour market contribution from income) |
347.200 DDK |
- |
|
Top-bracket tax |
15 per cent |
15 per cent |
|
Lower limit for top-bracket tax (after deduction of labour market contribution from income) |
347.200 DDK |
389.900 DDK |
|
Tax ceiling |
59 per cent |
51,5 per cent |
|
Low limit for share income |
48.300 DDK |
48.300 DDK |
|
High limit for share income (revoked from 2010) |
106.100 DDK |
- |
|
Tax rates for income of shares under the low and high limit and over the highest limit (revoked from the year 2010) |
28 / 43 / 45 per cent |
28 / 42 per cent |
|
Tax scheme for foreign researchers and key employees |
25 per cent in 3 years / 33 per cent in 5 years |
25 per cent in 3 years / 33 per cent in 5 years |
|
Tax Liability pursuant to the Hydrocarbon Tax Act -offshore |
30 per cent |
30 per cent |
|
Limit of tax progression for the calculation of property tax |
3.040.000 DDK |
3.040.000 DDK |
|
Rate of property value tax related to value of property below progression limit |
10 promille |
10 promille |
|
Rate of property value tax related to value of property above progression limit |
30 promille |
30 promille |
Tax rates and amount limits - 2009/2010
More rates and amount limits, can be found at: www.skat.dk
"Borger - Flere emner - Satser, beløbsgrænser og taloversigt" and "Pjecer og vejledninger".