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Children
Pension
Gifts
Tax
Employee benefits
Food allowance and accomodation
Property
Transport
Children
Vis senere år
2022
2021
Vis tidligere år
Child and youth benefit per year (0-2-year-olds)
DKK 18,612
DKK 18,516
Child and youth benefit per year (15-17-year-olds)
DKK 11,592
DKK 11,532
Child and youth benefit per year (3-6-year-olds)
DKK 14,724
DKK 14,664
Child and youth benefit per year (7-14-year-olds)
DKK 11,592
DKK 11,532
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
Child support payments - supplement (annual/per month)
The standard payment consists of a basic amount and a supplement. The supplement is not deductible.
DKK 2,004/167
DKK 1,980/165
Pension
Vis senere år
2022
2021
Vis tidligere år
Old-age pension savings scheme/old-age pension insurance scheme/supplementary lump sum pension
DKK 5,500
DKK 5,400
Deduction for pension contributions, 15 years or less until state pension age (maximum)
DKK 24,192
DKK 23,904
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 9,072
DKK 8,964
Deduction for pension contributions, 15 year s or more until state pension age (percentage)
12%
12%
Top-up relief for pension contributions
DKK 54,500
DKK 53,800
Annuity pension scheme and temporary old-age pension (upper limit)
DKK 59,200
DKK 58,500
Gifts
Vis senere år
2022
2021
Vis tidligere år
Gifts to close relatives (upper limit for tax-free gifts)
DKK 69,500
DKK 68,700
Gifts to sons-in-law and daughters-in-law (upper limit for tax free gifts)
DKK 24,300
DKK 24,000
Christmas gifts from employer - tax-free
DKK 900
DKK 900
Tax
Vis senere år
2022
2021
Vis tidligere år
Income from shares (graduated limit)
DKK 57,200
DKK 56,500
Income from shares (tax rates below/above the graduated limit)
27/42%
27/42%
Labour market contributions
8%
8%
Employment allowance (maximum)
DKK 41,600
DKK 40,600
Employment allowance (%)
10.65%
10.60%
Basic allowance deducted from positive net income from capital in the tax base for top-bracket tax
DKK 47,400
DKK 46,800
Bottom-bracket tax
12.10%
12.09%
Additional employment allowance for single parents (maximum)
DKK 23,700
DKK 23,400
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 home improvement services (labour costs)
DKK 12,900
DKK 25,000
Tax deduction for household services (services)
DKK 6,400
DKK 25,000
Job allowance (maximum)
DKK 2,700
DKK 2,600
Job allowance (percentage)
4.50%
4.50%
Anniversary bonus/severance pay (lower limit)
DKK 8,000
DKK 8,000
Personal allowance (18 years and over)
DKK 46,600
DKK 46,700
Personal allowance (under 18 years)
DKK 37,300
DKK 36,900
Outstanding tax (limit for inclusion)
DKK 21,400
Outstanding tax - interest on a daily basis from 1 January to 1 July
-
Outstanding tax - additional interest charge
-
Tax ceiling (personal income)
52.07%
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 552,500
DKK 544,800
Other employment-related expenses (lower limit for deduction)
DKK 6,600
DKK 6,500
Employee benefits
Vis senere år
2022
2021
Vis tidligere år
Employee benefits - specifially linked to your work (minimum amount)
DKK 6,600
DKK 6,500
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)
24%
25% (from 1 July: 24.5 %)
Value of company car (car value exceeeding DKK 300,000)
21%
20% (from 1 July: 20.5 %)
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 3,000
Food allowance and accomodation
Vis senere år
2022
2021
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 539
DKK 532
Accomodation allowance (per day)
DKK 231
DKK 228
Travel deduction (maximum limit)
DKK 29,600
DKK 29,300
Travel allowance (supplement)
DKK 168
DKK 166
Property
Vis senere år
2022
2021
Vis tidligere år
Property value tax (property up to DKK 3,040,000)
0.92%
0.92%
Property value tax (property value above DKK 3,040,000)
3%
3%
Property value tax (income limit for reduction of pensioners' relief, singles)
DKK 206,600
DKK 204,200
Property value tax (income limit for reduction of pensioners' relief, married couples)
DKK 317,800
DKK 314,000
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 43,200
DKK 42,700
Renting out holiday home - 40% rule (basic allowance upon taxpayer's declaration of rental income)
DKK 11,900
DKK 11,700
Renting out a home you live in - via an agency or a portal
DKK 30,300
DKK 29,900
Renting out a home you live in - private rental
DKK 11,900
DKK 11,700
Transport
Vis senere år
2022
2021
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 294,300
DKK 290,800
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
Deduction for transport between home and work above 120 km (2011 and previously: more than 100 km)
DKK 0.96 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
Tax-free transport allowance (use of own car or motorcycle up to 20,000 km/year)
DKK 3.44 per km
Tax-free transport allowance (use of own car or motorcycle above 20,000 km/year)
DKK 1.90 per km
Tax-free transport allowance (use of own bicycle, moped or EU moped)
DKK 0.54 per km