Examples on tax calculation for the income years 2021 and 2020
Here you find examples that show the amount of taxes payable on salary or pension income for a person resident in Denmark.
Examples on tax calculation 2021
These examples show the amount of taxes payable on salary or pension income for a person resident in Denmark.
The calculation is relevant for you if you:
- are resident in Denmark the whole year
- are 18 years of age, unmarried and do not have children that you support
- have only salary or pension income from Denmark
- do not pay church tax
The calculation used the tax rate for the city of Copenhagen for 2021.
The tax calculation table below shows the tax for a person who has only salary:
| Tax calculation 2021 | ||||
| Salary per year (DKK) | Labour market contribution (DKK) | Employment deduction (DKK) | Job allowance | Taxes after compensation for green taxes (DKK) |
| 8% | 10,60% | 4,50% | ||
| 40.600 | 2.600 | |||
| 120.000 | 9.600 | 12.720 | 29.447 | |
| 240.000 | 19.200 | 25.440 | 1.787 | 75.239 |
| 480.000 | 38.400 | 40.600 | 2.600 | 169.926 |
| 600.000 | 48.000 | 40.600 | 2.600 | 220.251 |
|
Pension per year (DKK) |
Taxes after compensation for green taxes (DKK) | |||
| 120.000 | 26.322 | |||
| 240.000 | 69.414 | |||
| 480.000 | 155.598 | |||
| 600.000 | 206.970 | |||
The percentage of labor market contribution for the whole country is 8 percent.
In the calculations we have taking into account employment deduction that is 10,6 percent of the gross salary, maximum DKK 40.600, and job allowance “jobfradrag” at 4,5 percent of the income above DKK 195.800 DKK, maximum DKK 2.600.
You may be entitled to other deduction that will affect the tax calculation. You can calculate your tax
Examples on tax calculation 2020
These examples show the amount of taxes payable on salary or pension income for a person resident in Denmark.
The calculation is relevant for you if you:
- are resident in Denmark the whole year
- are 18 years of age, unmarried and do not have children that you support
- have only salary or pension income from Denmark
- do not pay church tax
The calculation used the tax rate for the city of Copenhagen for 2020.
The tax calculation table below shows the tax for a person who has only salary:
| Tax calculation 2020 | ||||
| Salary per year (DKK) | Labour market contribution (DKK) | Employment deduction (DKK) |
Job allowance |
Taxes after compensation for green taxes (DKK) |
| 8% | 10,50% | 4,50% | ||
| 39.400 | 2.600 | |||
| 120.000 | 9.600 | 12.600 | 29.547 | |
| 240.000 | 19.200 | 25.200 | 1.989 | 75.320 |
| 480.000 | 38.400 | 39.400 | 2.600 | 170.284 |
| 600.000 | 48.000 | 39.400 | 2.600 | 222.679 |
|
The tax calculation table below shows the tax for a person who has only pension. |
||||
| Pension per year (DKK) | Taxes after compensation for green taxes (DKK) | |||
| 120.000 | 26.393 | |||
| 240.000 | 69.485 | |||
| 480.000 | 155.669 | |||
| 600.000 | 209.111 | |||
The percentage of labor market contribution for the whole country is 8 percent.
In the calculations we have taking into account employment deduction that is 10,5 percent of the gross salary, maximum DKK 39.400 DKK, and job allowance “jobfradrag” at 4,5 percent of the income above 195.800 DKK, maximum DKK 2.600