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Tax rates and amount limits

 

Year 2019

Year 2018

Labour market tax

8 per cent

8 per cent

Personal allowance (over 18 year)

46.200 DKK

46.000 DKK

Personal allowance (under 18 year)

35.300 DKK

34.500 DKK

Bottom-bracket tax

12,13 per cent

11,13 per cent

Top-bracket tax

15 per cent

15 per cent

Lower limit for top-bracket tax (after deduction of labour market contribution from income)

513.400 DKK

498.900 DKK

Tax ceiling (personal income)

52,05 per cent

52,02 per cent

Tax ceiling capitalincome)

42 per cent

42 per cent

Progression limit for share income

54.000 DKK

52.900 DKK

Tax rates for income of shares below progression limit and highest limit

27 / 42 per cent

27 / 42 per cent

Tax scheme for foreign researchers and key employees

More informations: section C.F.6 of Skattestyrelsens legal guide

27 per cent tax rate + labour market contributions, a total of 32,84 per cent, for a period of maximum 84 months

27 per cent tax rate + labour market contributions, a total of 32,84 per cent, for a period of maximum 84 months

Tax Liability pursuant to the Hydrocarbon Tax Act -offshore

labour market + 30 per cent

labour market + 30 per cent

Hiring-out of Labour

labour market + 30 per cent

labour market + 30 per cent

Yield on pension

More information here

15,3 per cent

15,3 per cent

More rates and amount limits

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