The tax ceiling is designed to ensure that your total income tax for state, county and local authority, (i.e. municipal tax + county tax + bottom-bracket tax + middle-bracket tax + top-bracket tax) cannot be levied at a rate exceeding 59 per cent of your income. Church tax and labour market contributions and special pension savings are not included in the tax ceiling. is your access to the self-service system and guides on taxes and duties of the Danish Customs and Tax Administration