The following tax rates apply in 2009
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Income Tax in Denmark 2009
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Personal relief (over 18 yrs.)
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DKK 41,000
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Employment relief
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4.25 %, maximum DKK 13,600
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Average county and municipal tax
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32.577 %
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Bottom-bracket tax
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5.04 %
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Middle-bracket tax
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6.0 %
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Bottom limit for middle-bracket tax
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DKK 272,600
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Top-bracket tax
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15.0 %
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Bottom limit for top-bracket tax
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DKK 347,200
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Tax ceiling
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59.0 %
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Social Tax in Denmark
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Labour market contribution
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8.0 %
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Special pension saving
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0.0 %
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Property Tax in Denmark
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Graduated limit for property value tax
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DKK 3,040,000
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Property value tax (up to graduated limit)
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1.0 %
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Property value tax (above graduated limit)
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3.0 %
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Capital Gains Tax in Denmark
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Share income below DKK 48,300
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28.0%
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Share income between DKK 48,300 and DKK 106.100
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43.0 %
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Share income above DKK 106.100
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45.0 %
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Inheritance Tax in Denmark
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Upper limit for tax-free inheritance
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DKK 255,400
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Tax rate above limit
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15.0 % / 36.25 %
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Gift Tax in Denmark
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Upper limit for tax-free gifts to close relatives
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DKK 58,700
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Upper limit for tax-free gifts to sons- and daughters-in-law
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DKK 20,500
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Tax rate above limits
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15.0 % / 36.25 %
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Read more
Taxation in Denmark: Taxable income
Taxation in Denmark: Tax allowances
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Inwema March 2009
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