Free Denmark Income Tax Calculator — Skat

Calculate Danish income tax with AM-bidrag (8%), bundskat, kommuneskat by municipality, and topskat for high earners. Free.

100% free — no signup

1Select Country

🇩🇰Denmark2025 rates

2Taxpayer Type

Non-resident— living abroad, taxed on local-source income only

3Annual Gross Income

Enter your gross income before any tax or deductions

Annual Bonus / Supplemental Income (kr )

RSU vest, annual bonus, or one-time lump-sum — taxed on top of your base salary at your marginal rate

4Personal DetailsAffects your result

Municipality (kommuneskat rate)

Municipal tax varies from about 22.8% (Rudersdal) to 27.8% (Langeland). Average is 25.1%.

Denmark — Key Tax Facts

→AM-bidrag 8% deducted first — then bundskat 12.09% + kommuneskat ~25%
→Topskat 15% extra on income above DKK 588,900
→Personal allowance DKK 49,700 reduces taxable base

How Danish Income Tax Works — Skat

Denmark has some of the world's highest income taxes. The system starts with an 8% AM-bidrag (labour market contribution) on gross income. The remaining 92% is then subject to bundskat (bottom bracket, 12.09%) plus kommuneskat (municipal tax, avg 25.1%), with a topskat (15%) surcharge above DKK 588,900.

Component	Rate	Applied to
AM-bidrag	8%	Gross income (deductible)
Bundskat	12.09%	Income above DKK 49,700
Kommuneskat (avg)	25.1%	Same base as bundskat
Topskat	15%	Gross income above DKK 588,900

→Effective combined rate: bundskat + kommuneskat = ~37% on most taxable income

→Personal allowance (personfradrag) of DKK 49,700 reduces taxable base

→ATP pension: fixed ~DKK 1,782/year employee contribution — very small

→Church tax (kirkeskat): ~0.7% extra if you are a member of the Danish National Church

→Free public services — healthcare, education — funded partly by these high taxes

→File via TastSelv at skat.dk using MitID — most returns are pre-filled