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Tax rates and amount limits

 

Year 2017

Year 2016

Labour market tax

8 per cent

8 per cent

Personal allowance (over 18 year)

45.000 DKK

44.000 DKK

Personal allowance (under 18 year)

33.800 DKK

33.000 DKK

Bottom-bracket tax

10,08 per cent

9,08 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)

479.600 DKK

467.300 DKK

Tax ceiling (personal income)

51,95 per cent

51,95 per cent

Tax ceiling capitalincome)

42 per cent

42 per cent

Progression limit for share income

51.700 DKK

50.600 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: skat.dk section C.F.6 of SKATs legal guide

26 per cent tax rate + labour market contributions, a total of 31.92 per cent, for a period of maximum 60 months

26 per cent tax rate + labour market contributions, a total of 31.92 per cent, for a period of maximum 60 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

More rates and amount limits, can be found at: skat.dk > Borger > Mere > Satser > Skattesatser.

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