Skatteministeriet
17. januar 2017

Danish Income Tax Rates 2014-2017

An overview for Danish income tax rates 2014 - 2017

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Danish Income Tax Rates 2014-2017

For basic amounts, limits, etc.: [2014-2017]

Income year2014201520162017
  Percent Percent Percent Percent
Local taxes and church tax, average municipality
Municipal 24.90 24.90 24.91 24.91
Church 0.71 0.71 0.70 0.69
Central government taxes and contributions
Earned income tax credit 7.65 8.05 8.30 8.75
Extra earned income tax credit for single providers 5.40 5.40 5.60 5.75
Ordinary income tax, low bracket 6.83 8.08 9.08 10.08
Additional income tax, top bracket 15.00 15.00 15.00 15.00
Healthcare contribution (ordinary income tax) 5.00 4.00 3.00 2.00
Labour market contributions 8.00 8.00 8.00 8.00
Tax on income from shares,
low bracket
top bracket
27
42
27
42
27
42
27
42
Tax ceiling and reduction in the average municipality
"Tilted" tax ceiling, personal income1) 51.7 51.95 51.95 51.95
"Tilted" tax ceiling, capital income1) 42.0 42.0 42.0 42.0
Limited taxable
Municipal 24 24 24 24
Special tax system for foreign scientists and foreign employees in key positions
Income tax 26 26 26 26
Taxation of companies and corporations
Provisional taxation of business and professional income 24.5 23.5 22.0 22.0
Corporation tax 24.5 23.5 22.0 22.0
Taxation of pension yield
Tax on yield of pensions scheme assets 15.3 15.3 15.3 15.3

1) The labour market contributions, the special pension scheme savings and the church tax is excluded from the computations regarding the tax ceiling.