Denmark tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Denmark tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 4 November 2026. Profile last reviewed 22 October 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Denmark | 60.49% | 42% | 42% | 42%* | 57.06% | 57.06% |
* Provisional — not yet verified by the Sovereign engine. interest: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Denmark profile carries an accepted source for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Denmark?
The top rate on a salary is 60.49%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 57.06% above DKK 2,592,700.
How are capital gains taxed in Denmark?
The top rate on a long-term capital gain is 42%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Denmark?
The top rate is 42% on dividends and 42% (provisional) on interest. A provisional figure is from a PwC summary read on 10 November 2026, not computed by the engine. Rental income is taxed at up to 57.06%.
How is crypto taxed in Denmark?
Denmark taxes a gain on crypto assets as income, at up to 57.06%.
Does Denmark tax foreign income?
Yes. Denmark taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Denmark have a wealth tax?
No. Denmark has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Denmark have an exit tax for individuals?
Yes. Denmark can tax unrealised gains, or some of them, when a resident individual moves abroad. The conditions depend on the asset and the holding.
What special tax regimes does Denmark have?
Our profiles list one regime: Forskerskatten (Researcher Tax / Expat Scheme, KSL §48E-F) (up to 7 years). It has its own conditions.
When do you become tax resident in Denmark?
The Denmark day test (home or six-month continuous stay): a Danish home or a continuous stay of around six months. The tax authority's page says both '6 months consecutively' and 'exceeds 6 months'. The boundary needs an individual ruling. Employment and an available home can change the result with fewer days.
Residence decides whether Denmark taxes you on these rates. See the Denmark day-count test and count your own days.
Sources
The Denmark profile cites 8 sources for these rules, 8 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- Skatteministeriet - Satser og beløbsgrænser i personskatteloven 2026 og 2027 (opdateret 27-08-2026) · official, retrieved 2026-10-22
- Lov nr 482 af 22/05/2024 om ændring af personskatteloven m.fl. (Udmøntning af dele af aftale om reform af personskat), §§ 1 and 10 (Retsinformation) · official, retrieved 2026-10-22
- Skatteministeriet: municipal averages since 2007, 2026/2027 table · official, retrieved 2026-10-22
- Skatteministeriet: municipal averages 2026/2027 · official, retrieved 2026-11-03
- Personskatteloven §§ 8 a, 9, 10, 12 - LBK nr 1284 af 14/06/2021 (Retsinformation) · official, retrieved 2026-10-02
- Skatteministeriet - Satser og beløbsgrænser i arbejdsmarkedsbidragsloven 2026 og 2027 (27-08-2026) · official, retrieved 2026-10-22
- Personskatteloven § 3, stk. 2, nr. 6 - LBK nr 1284 af 14/06/2021 (Retsinformation) · official, retrieved 2026-10-22
- Personskatteloven §§ 4 a og 8 a - LBK nr 1284 af 14/06/2021, § 8 a stk. 1-2 som affattet ved lov nr 1691 af 30/12/2024 § 4 (Retsinformation) · official, retrieved 2026-10-02
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Denmark with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Denmark side by side with other countries, see every country or try the live demo.
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