Hvad du får udbetalt i 2026: AM-bidrag, bundskat, mellemskat, topskat og kommuneskat
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.Af lønnen trækkes først 8 % AM-bidrag. Resten beskattes med 12,01 % bundskat, 7,5 % mellemskat over 641.200 kr. og 7,5 % topskat over 777.900 kr., og kommuneskatten beregnes efter beskæftigelsesfradrag (12,75 %, højst 63.300 kr.) og jobfradrag. Personfradraget er 54.100 kr. Med 480.000 kr. i årsløn og 25 % kommuneskat får du 314.261 kr. efter skat.
Each municipality sets its own rate; yours is on your preliminary income assessment (forskudsopgørelse). 25% is an example.
Only for members of the Folkekirke; enter 0 if you are not a member.
26,188 kr
In a year: 314,261 kr after 165,739 kr of AM-bidrag and tax on 480,000 kr.Not included: pension contributions, travel and union deductions, interest, the senior and single-parent allowances, and capital income.
skat.dk and info.skat.dk 2026 rates: AM-bidrag, bundskat, mellemskat, topskat, personfradrag, beskæftigelses- and jobfradrag, skatteloft; checked 17 Oct 2026. An estimate.
| Gross pay (year) | 480,000 kr |
| AM-bidrag, 8% | −38,400 kr |
| Personal income | 441,600 kr |
| Employment allowance, 12.75% (at most 63,300 kr) | −61,200 kr |
| Job allowance, 4.5% above 235,200 kr (at most 3,100 kr) | −3,100 kr |
| Taxable income | 377,300 kr |
| Bundskat 12.01%, less the personal allowance's value | 46,539 kr |
| Municipal tax 25%, less the personal allowance's value | 80,800 kr |
| AM-bidrag and tax | −165,739 kr |
| Pay after tax (year) | 314,261 kr |
2026 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
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This calculator works out the yearly tax on an employee's salary in Denmark for 2026, from the rates on skat.dk and the Danish Tax Agency's legal guide.
State taxes. Bundskat is 12.01% of personal income. Since 2026 there are three bracket taxes on personal income after AM-bidrag: mellemskat 7.5% above 641,200 kr, topskat 7.5% above 777,900 kr and top-topskat 5% above 2,592,700 kr.
A worked example. On 480,000 kr with 25% municipal tax: 38,400 kr AM-bidrag, 46,538.75 kr bundskat on 441,600 kr of personal income, and 80,800 kr municipal tax on 377,300 kr of taxable income. Total 165,738.75 kr, leaving 314,261.25 kr. The method reproduces skat.dk's own worked example to the øre.
The rest of the article, and all 6 questions about Denmark Net Salary Calculator 2026 (Løn efter Skat), are on the Denmark Net Salary Calculator 2026 (Løn efter Skat) page.
First 8% AM-bidrag comes off the whole salary. The rest pays 12.01% bundskat, the municipal tax of your kommune and, on high pay, mellemskat and topskat, after a 54,100 kr personal allowance. On 480,000 kr with a 25% municipal rate the tax is 165,738.75 kr, leaving 314,261.25 kr.
From 2026 the former topskat is called mellemskat: 7.5% on personal income above 641,200 kr after AM-bidrag. A new topskat of 7.5% applies above 777,900 kr and a top-topskat of 5% above 2,592,700 kr, so the highest earners pay 20% in state bracket taxes on top of bundskat.
The labour market contribution, AM-bidrag, is an 8% tax on all salary income, paid even by people below the personal allowance. From 2026 it starts in the calendar year a person turns 18. The thresholds for mellemskat and topskat apply to income after AM-bidrag has been taken off.
Skatteloftet caps bundskat, mellemskat and the municipal rate together at 44.57% for 2026. Where a municipality's rate pushes the sum higher, the mellemskat rate is reduced by the difference. With 12.01% bundskat and 7.5% mellemskat, the cut starts at a municipal rate above 25.06%.
Rates and rules change; check the source before you rely on a figure.
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