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Updated : 24/01/2017

Income taxes abroad – Denmark

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I'm an employee

Which income will be taxed in Denmark?

  • Currently living in Denmark (or for 6 months or more during the last tax year)? You must pay tax on your worldwide income there.
  • Income from other EU countries? Check that you never pay tax twice on the same income.
  • Did you pay tax in another country? Even if Denmark has no agreement with that country, you might be entitled to deduct tax paid there.

How much will you pay?

What's left of your gross income in Denmark after deduction of taxes and social security contributions?

Income tax calculator — DenmarkDansk

Income tax rates for 2015 (declared in 2016 return)

Denmark has a complex system of personal income tax that includes:

  • a labour market contribution of 8% of your entire income
  • a deduction before any tax is due: personal allowance of DKK 44 000 (under 18 DKK 33 000) for municipal taxes, health contributions of 3% and bottom-bracket tax of 9.08%
  • highest tax bracket of 15% on income above DKK 467 300
  • municipal tax – payable at flat rates, which vary depending on where you live (average municipal tax: 25.3%)
  • church tax: 0.7%
  • social security contributions.

In total, no person must pay more than 51.95% in national and municipal taxes combined.

When and how do you pay?

Your employer must deduct tax and social security contributions from your salary, at the rate indicated by the tax authorities on your tax card.

How to appeal/complain

If you disagree with your tax assessment, you can complain to the local tax authorities.

For details of exactly where and how, see your tax assessment letter.

As a next step, you can complain to the Landsskatteret (tax tribunal). The matter may subsequently be pursued in the Landsret (court) or Højesteret (High Court).

Links

Danish central tax administration

Check also what your EU rights are.

I'm self-employed

Which income will be taxed in Denmark?

  • Currently living in Denmark (or for 6 months or more during the last tax year)? You must pay tax on your worldwide income there.
  • Income from other EU countries? Check you never pay tax twice on the same income.
  • Did you pay tax in another country? Even if Denmark has no agreement with that country, you might be entitled to deduct tax paid there.

How much will you pay?

What's left of your gross income in Denmark after deduction of taxes and social security contributions?

Income tax calculator — DenmarkDansk

Income tax rates for 2015 (declared in 2016 return)

Denmark has a complex system of personal income tax that includes:

  • a labour market contribution of 8% of your entire income
  • a deduction before any tax is due: personal allowance of DKK 44 000 (under 18 DKK 33 000) for municipal taxes, health contributions of 3% and bottom-bracket tax of 9.08%
  • highest tax bracket of 15% on income above DKK 467 300
  • municipal tax – payable at flat rates, which vary depending on where you live (average municipal tax: 25.3%)
  • church tax: 0.7%
  • social security contributions.

In total, no person must pay more than 51.95% in national and municipal taxes combined.

When and how do you pay?

As a self-employed worker, you must pay tax in advance — usually in 10 monthly instalments (January to May and July to November). If you pay too much, the excess will be refunded to you at the end of the period.

How to appeal/complain

If you disagree with your tax assessment, you can complain to the local tax authorities.

For details of exactly where and how, see your tax assessment letter.

As a next step, you can complain to the Landsskatteret (tax tribunal). The matter may subsequently be pursued in the Landsret (court) or Højesteret (High Court).

Links

Danish central tax administration

Check also what your EU rights are.

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