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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Denmark /2. Mechanics of payroll /2.1 Withholding of income tax / 2.1.2 Taxable income and deductions
Commentary

2.1.2 Taxable income and deductions


Denmark

Tax is payable on all income, including:

  1. Ìý

    •ÌýÌýÌýÌý remuneration

  2. Ìý

    •ÌýÌýÌýÌý pensions

  3. Ìý

    •ÌýÌýÌýÌý interest income

  4. Ìý

    •ÌýÌýÌýÌý dividends

  5. Ìý

    •ÌýÌýÌýÌý rental income

  6. Ìý

    •ÌýÌýÌýÌý fringe benefits

From gross income, deductions are made for items such as:

  1. Ìý

    •ÌýÌýÌýÌý a personal deduction of DKK 51,600 in 2025 (Skat.dk: Tax rates)

  2. Ìý

    •ÌýÌýÌýÌý an employment deduction of 12.30%, up to a maximum of DKK 55,600, in 2025 (Skat.dk: Employment and job allowances); from 2026, the deduction is 12.75%, up to a maximum of DKK 58,200

  3. Ìý

    •ÌýÌýÌýÌý a job allowance of 4.50% of income above DKK 224,500, up to a maximum of DKK 2,900, in 2025 (Skat.dk: Employment and job allowances)

  4. Ìý

    •

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