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Children
Pension
Gifts
Tax
Employee benefits
Food allowance and accomodation
Property
Transport
Children
Vis senere år
2021
2020
Vis tidligere år
Child and youth benefit per year (0-2-year-olds)
DKK 18,516
DKK 18,384
Child and youth benefit per year (15-17-year-olds)
DKK 11,532
DKK 11,448
Child and youth benefit per year (3-6-year-olds)
DKK 14,664
DKK 14,556
Child and youth benefit per year (7-14-year-olds)
DKK 11,532
DKK 11,448
Child support payments - basic amount (annual/per month)
The standard payment consists of a basic amount and a supplement The supplement is not deductible
DKK 15,336/1,278
DKK 15,036/1,253
Child support payments - supplement (annual/per month)
The standard payment consists of a basic amount and a supplement. The supplement is not deductible.
DKK 1,980/165
DKK 1,944/162
Pension
Vis senere år
2021
2020
Vis tidligere år
Old-age pension savings scheme/old-age pension insurance scheme/supplementary lump sum pension
DKk 5,400
DKK 5,300
Deduction for pension contributions, 15 years or less until state pension age (maximum)
DKK 23,904
DKK 23,392
Deduction for pension contributions, 15 years or less until state pension age (percentage)
32%
32%
Deduction for pension contributions, 15 years or more until state pension age (maxmimum)
DKK 8,964
DKK 8,772
Deduction for pension contributions, 15 year s or more until state pension age (percentage)
12%
12%
Top-up relief for pension contributions
DKK 53,800
DKK 52,600
Annuity pension scheme and temporary old-age pension (upper limit)
DKK 58,500
DKK 57,200
Gifts
Vis senere år
2021
2020
Vis tidligere år
Gifts to close relatives (upper limit for tax-free gifts)
DKK 68,700
DKK 67,100
Gifts to sons-in-law and daughters-in-law (upper limit for tax free gifts)
DKK 24,000
DKK 23,500
Christmas gifts from employer - tax-free
DKK 900
DKK 900
Tax
Vis senere år
2021
2020
Vis tidligere år
Income from shares (graduated limit)
DKK 56,500
DKK 55,300
Income from shares (tax rates below/above the graduated limit)
27/42%
27/42%
Labour market contributions
8%
8%
Employment allowance (maximum)
DKK 40,600
DKK 39,400
Employment allowance (%)
10.60%
10.50%
Basic allowance deducted from positive net income from capital in the tax base for top-bracket tax
DKK 46,800
DKK 45,800
Bottom-bracket tax
12.09%
12.11%
Additional employment allowance for single parents (maximum)
DKK 23,400
DKK 22,900
Additional employment allowance for single parents (%)
6.25%
6.25%
Compensation for higher green taxes (the 'green cheque') (others over 18)
DKK 525
DKK 525
Compensation for higher green taxes (the 'green cheque') (pensioners)
DKK 875
DKK 875
Tax deduction for household services etc. (labour costs)
DKK 25,000
DKK 12,500
Tax deduction for household services etc. (services)
DKK 25,000
DKK 6,200
Job allowance (maximum)
DKK 2,600
DKK 2,600
Job allowance (percentage)
4.5%
4.50%
Anniversary bonus/severance pay (lower limit)
DKK 8,000
DKK 8,000
Personal allowance (18 years and over)
DKK 46,700
DKK 46,500
Personal allowance (under 18 years)
DKK 36.900
DKK 36,100
Outstanding tax (limit for inclusion)
DKK 21,400
DKK 21,000
Outstanding tax - interest on a daily basis from 1 January to 1 July
-
-
Outstanding tax - additional interest charge
-
-
Tax ceiling (personal income)
52.06%
52.06%
Tax ceiling (positive net income from capital)
42%
42%
Health contributions
Discontinued
Discontinued
Top-bracket tax
15%
15%
Top-bracket tax (lower limit after deduction of labour market contributions)
DKK 544,800
DKK 531,000
Other employment-related expenses (lower limit for deduction)
dkk 6,500
DKK 6,300
Employee benefits
Vis senere år
2021
2020
Vis tidligere år
Employee benefits - specifially linked to your work (minimum amount)
DKK 6,500
DKK 6,300
Employee benefits - not specifically linked to your work (minimum amount)
DKK 1,200
DKK 1,200
Value of company car (calculated on minimum car value)
DKK 160,000
DKK 160,000
Value of company car (car value up to DKK 300.000)
25% (from 1 July: 24.5 %)
25%
Value of company car (car value exceeeding DKK 300,000)
20% (from 1 July: 20.5 %)
20%
Value of free holiday home (weeks 22-34)
0.50% per week
0.50% per week
Value of free holiday home (remaining weeks)
0.25% per week
0.25% per week
Value of free telephone, PC, Internet
DKK 3,000
DKK 2,900
Food allowance and accomodation
Vis senere år
2021
2020
Vis tidligere år
Food allowance for tourist drivers (per day when driving around in Denmark)
DKK 75
DKK 75
Food allowance for tourist drivers (per day when driving outside Denmark)
DKK 150
DKK 150
Food allowance for other salary/wage earners (per day)
DKK 532
DKK 521
Accomodation allowance (per day)
DKK 228
DKK 223
Travel deduction (maximum limit)
DKK 29,300
DKK 28,600
Travel allowance (supplement)
DKK 166
DKK 163
Property
Vis senere år
2021
2020
Vis tidligere år
Property value tax (property up to DKK 3,040,000)
0.92%
1%
Property value tax (property value above DKK 3,040,000)
3%
3%
Property value tax (income limit for reduction of pensioners' relief, singles)
DKK 204,200
DKK 199,600
Property value tax (income limit for reduction of pensioners' relief, married couples)
DKK 314,000
DKK 307,100
Property value tax (graduated limit)
DKK 3,040,000
DKK 3,040,000
Renting out of holiday home - 40% rule (basic allowance upon reporting of rental income via agency)
DKK 42,700
DKK 41,800
Renting out holiday home - 40% rule (basic allowance upon taxpayer's declaration of rental income)
DKK 11,700
DKK 11,500
Transport
Vis senere år
2021
2020
Vis tidligere år
Deduction for transport between home and work (0-24 km)
No deduction
No deduction
Deduction for transport between home and work (income limit for extra deduction for transport)
DKK 290,800
DKK 284,300
Deduction for transport between home and work (Great Belt Fixed Link by car/motorcycle, per crossing)
DKK 110
DKK 110
Deduction for transport between home and work (Great Belt Fixed Link by public transportation, per crossing)
DKK 15
DKK 15
Deduction for transport between home and work (Øresund Fixed Link by car/motorcycle, per crossing)
DKK 50
DKK 50
Deduction for transport between home and work (Øresund Fixed Link by public transportation, per crossing)
DKK 8
DKK 8
Deduction for transport between home and work (Crown Princess Mary's Bridge by car per passage)
DKK 12
DKK 12
Deduction for transport between home and work 25-120 km (2011 and previously: 25-100 km)
DKK 1.90 per km
DKK 1.96 per km
Deduction for transport between home and work above 120 km (2011 and previously: more than 100 km)
DKK 0.96 per km
DKK 0.98 per km
Deduction for transport between home and work above 120 km in certain peripheral municipalities (2011 and previously: more than 100 km)
DKK 1.90 per km
DKK 1.96 per km
Tax-free transport allowance (use of own car or motorcycle up to 20,000 km/year)
DKK 3.44 per km
DKK 3.52 per km
Tax-free transport allowance (use of own car or motorcycle above 20,000 km/year)
DKK 1.90 per km
DKK 1.96 per km
Tax-free transport allowance (use of own bicycle, moped or EU moped)
DKK 0.54 per km
DKK 0.54 per km