Skatteministeriet
17. januar 2017

Basic amounts, limits, etc., 2014-2017

An overview for basic amounts, limits, etc. in the Danish income tax system 2012 - 2016

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Basic amounts, limits, etc., 2014-2017

For tax rates: [2014-2017]

Income year2014201520162017
  Figures for regulation, Act of adjustment
Percentage of adjustment 1.8% 1.5% 1.4% 1.4%
Adjustment index 101.8 103.3 104.7 104.7
  DKK DKK DKK DKK
Basic allowances:
Top bracket 449,100 459,200 467,300 479,600
Lower limit in positive net capital income in the top bracket basis for unmarried 40,800 41,400 41,900 42,800
Personal allowance:
Ordinary personal allowance, central government, local and church 42,800 43,400 44,000 45,000
Persons under 18 years 32,100 32,600 33,000 33,800
Low progression limit of income from shares 49,200 49,900 50,600 51,700
Family allowances:
Yearly payment per child (regulated with the price development)
Child aged 0-2 years 17,616 17,772 17,880 17,964
Child aged 3-6 years 13,944 14,076 14,148 14,220
Child aged 7-14 years 10,980 11,076 11,136 11,184
Child aged 15-17 years 10,980 11,076 11,136 11,184
Threshold for phasing out child allowance 712,600 723,100 732,900 749,000
Assessment Act:
Basic allowance regarding grants and rewards 25,500 25,900 26,200 26,800
Basic allowance regarding bonuses etc. 8,000 8,000 8,000 8,000
Tax free amount for reserve grandparents 3,200 3,300 3,300 3,400
Basic allowance in taxable remuneration for retirees work in the private sphere 10,200 10,400 10,500 10,700
Lower limit of certain employee deductions 5,600 5,700 5,800 5,900
Level for compensation regarding travelling 464 471 477 487
Supplement to level for compensation regarding travelling 145 147 149 152
Level for compensation regarding lodging 199 202 205 209
Ceiling on travel deduction 25,500 25,900 26,200 26,800
Income bracket for extra allowance regarding commuting 253,200 257,000 260,400 266,200
Upper limit of earned income tax credit 25,000 26,800 28,000 30,000
Upper limit for extra earned income tax credit for single providers 17,700 17,900 18,800 19,800
Trifle limit of taxation of fringe benefits 5,600 5,700 5,800 5,900
Tax at source Act:
Limit of transfer to co-working spouse 219,400 222,700 225,700 230,600
Minimum monthly wage at 26 per cent taxation 70,600 61,500 62,300 63,700
Upper limit of postponement to next income year of payment of unforeseen tax underpayment 18,700 19,000 19,200 19,600
Act on taxation of profit from sale of real property:
Basic allowance regarding gain at sale 273,500 277,500 281,300 287,500
Act on taxation of owner-occupied homes:
Progression limit of taxation of owner-occupied homes 3,040,000 3,040,000 3,040,000 3,040,000
Limit of reduction of relief for senior citizens, single 177,800 180,400 182,900 186,900
Limit of reduction of relief for senior citizens, married 273,500 277,500 281,300 287,500
Act on tax administration:
Charge of advance rulings 400 400 400 400
Charge for requesting altering a decision 2,200 2,200 2,200 2,300
Charge on complaints 400 400 400 400
Corporate income tax law:
Limit when cutting the net financing expenses 21.3 million 21.3 million 21.3 million 21.3 million
Limit of loss from previous years which are fully deductible 7,635,000 7,747,500 7,852,500 8,025,000
Act on assessment of immovable property:
Fee for assessment of certain residence cooperatives 1,000 1,000 1,000 1,000
Act on estate duty and inheritance tax:
Basic allowance regarding taxation of estate of deceased persons 268,900 272,900 276,600 282,600
Basic allowance regarding taxation of gifts 59,800 60,700 61,500 62,900
Basic allowance regarding taxation of gifts, children-in-law 20,900 21,200 21,500 22,000
Estate Tax Act:
Assets of the estate at day of completion 2,641,900 2,680,800 2,717,100 2,776,800
Net capital of the estate at day of completion 2,641,900 2,680,800 2,717,100 2,776,800
Limit of business cycle and economic savings 155,000 157,300 159,400 162,900
Limit of collection of tax underpayment 33,300 33,800 34,300 35,000
Limit of repayment of overpaid tax 2,900 2,900 3,000 3,000
Intermediate period, monthly deduction 2,000 2,000 2,000 2,100
Deduction on computing the tax on estate 5,300 5,400 5,500 5,600
Deduction at distribution of un-distributed estate 63,500 64,400 65,300 66,700
Depreciation Act:
Limit of minor accounts 12,600 12,800 12,900 13,200
Limit of minor assets and costs 12,600 12,800 12,900 13,200
Minimum acquisition amount for doks and slipway systems 716,100 726,700 736,500 752,700
Lower limit of advance depreciation of operating equipment and ships 1,432,200 1,453,300 1,473,000 1,505,300
Act on deductible allocations to establishment reserves:
Limit of establishment 81,500 82,700 83,800 85,600
Act on tax on yield of pension scheme assets:
Max. compensation for lack of entitlement to state pension 122,100 123,900 125,600 128,300
Trifle limit for deposits in foreign banks 46,900 47,800 48,200 49,300
Maximum deposit of assets from sale of company 2,553,100 2,590,700 2,625,800 2,683,500
Max. withdrawals for professional athletes before 40 year 1,739,300 1,764,900 1,788,800 1,828,100
Max. annual withdrawals for professional athletes 347,900 353,000 357,800 365,700
Max. deposits on capital savings (without deduction) 28,100 28,600 28,900 29,600
Max. deductions for deposits on annuity pensions and discontinuing annuities 50,900 51,700 52,400 53,500
Annual deduction of capital deposits to pension schemes with current payments 46,900 47,600 48,200 49,300
Limit regarding conversion of pension schemes with current payments to single payment 9,900 10,100 10,200 10,400
Business tax Act:
Minimum amount for purchase of shares or parts 638,300 647,700 656,500 670,900
Minimum taxable income after certain income smoothing's 179,600 182,300 184,700 188,800
Max. annual allocation to certain income smoothing's 598,400 607,200 615,500 629,000
Maximum capital yield transferred to personal income 46,900 47,600 48,200 49,300