Salary calculator
From gross to take-home pay
Income tax breakdown
Allowances: personal allowance 54.100,00 kr., employment allowance 61.048,53 kr. and job allowance 3.100,00 kr. a year · state tax 3.867,29 kr. · marginal tax 38,9 % (on the next krone).
Tax on salary in Denmark 2026 — rates and thresholds
- Labour market contribution (AM-bidrag)
- 8%of gross salary after ATP and own pension contribution
- Bottom-bracket tax
- 12%of personal income above the personal allowance
- Municipal tax
- approx. 25,05 %national average — depends on the municipality
- Middle-bracket tax
- 7,5%of personal income above 641.200 kr. (after labour market contribution)
- Top-bracket tax
- 7,5%of personal income above 777.900 kr.
- Top-top tax
- 5%of personal income above 2.592.700 kr.
- Personal allowance
- 54.100 kr. a yearfor people over 18
- Employment allowance
- 12,8%of earned income, max 63.300 kr. a year
- Job allowance
- 4,5%of earned income above 235.200 kr., max 3.100 kr. a year
- ATP
- 99 kr. a monthemployee share at full time (employer pays 198 kr.)
How net salary is calculated
ATP and your own pension contribution are deducted from gross salary first. 8% labour market contribution is paid on the rest. What remains is personal income, on which bottom-bracket tax, municipal tax and possibly church tax are paid. The personal allowance, employment allowance and job allowance make part of the income tax-free or taxed lower.
From 2026, the former 15% top tax is replaced by three brackets: middle tax 7.5%, top tax 7.5% and top-top tax 5%. The 44.57% tax ceiling means municipal, bottom-bracket and middle tax together may not exceed 44.57% — so in municipalities with high municipal tax, the middle tax is reduced.
Example: with a gross salary of 40.000 kr. a month (national average, ATP, no church tax or pension), take-home pay is about 26.114,48 kr. a month. The labour market contribution is 3.192,08 kr. and income tax 10.594,44 kr..
What the calculator does not include
The calculator shows a typical case for a full-time employee over 18. It does not include other deductions (commuting, interest, union, unemployment fund), capital income, share income, fringe benefits, holiday pay, employer-paid pension or special cases such as cross-border workers and researchers. Final tax is settled in the annual tax statement. Rates checked against the Ministry of Taxation's 2026 rates in October 2026; municipal and church tax from Statistics Denmark.