2024

Top-bracket tax is levied on the part of your income that exceeds a basic allowance (lower limit) of DKK 588,900 (DKK 640,108 before labour market contribution) i 2024.

Top-bracket tax is also levied on that part of possible positive net income from capital that exceeds a basic allowance (lower limit) of DKK 50,500.

It's not possible to transfer any unused part of the basic allowance of DKK 588,900 to a spouse, if any. However, it is possible to transfer any unused part of the basic allowance of DKK 50,500.

2023

Top-bracket tax is levied on the part of your income that exceeds a basic allowance (lower limit) of DKK 568,900 (DKK 618,370 before labour market contributions) in 2023.

Top-bracket tax is also levied on that part of the positive net income from capital that exceeds a basic allowance (lower limit) of DKK 48,400.

It is not possible to transfer any unused part of the basic allowance of DKK 568,900 to a spouse, if any. However, it is possible to transfer any unused part of the basic allowance of DKK 48,800.

2022

Top-bracket tax is levied on the part of your income that exceeds a basic allowance (lower limit) of DKK 552,500 (DKK 600,543 before labour market contribution) in 2022.

Top-bracket tax is also levied on that part of the positive net income from capital that exceeds a basic allowance (lower limit) of DKK 47,400.

It is not possible to transfer any unused part of the basic allowance of DKK 552,500 to a spouse, if any. However, it is possible to transfer any unused part of the basic allowance of DKK 47,400.