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