Denmark net salary calculator (løn efter skat)
Your Danish net pay is gross minus the 8% labour-market contribution and income tax (bottom, municipal, middle and top), after the personal allowance.
Worked example · Netto / måned
You keep 62.5% of gross pay 37.5% goes to tax and contributions
With Bruttoløn / år of 420,000 DKK, this model computes Netto / måned of 21,866.34 DKK. See the full working.
✓ Verified against 3 self-test cases Updated for 2026 · sources checked 2026-08-02
How Løn efter skat (salary after tax) in Denmark is calculated
Danish payroll first takes ATP and the 8% labour-market contribution (AM-bidrag) off gross. What remains, after the personal allowance, is taxable income.
Tax is bottom tax (12.01%) plus your municipality's rate (around 25%). The 2026 reform split the old 15% top tax into a 7.5% middle tax above 641,200 DKK and a 7.5% top tax above 777,900 DKK, and added a 5% top-top tax above 2,818,152 DKK. Pick your kommune from the dropdown — in 2026 municipal tax runs from 23.39% in Copenhagen, the lowest in the country, to 26.30%, averaging 25.43%. This simplified model omits the employment deduction. Estimate, not tax advice.
Worked example
ShowHide the full working: 3 inputs, 11 computed steps
| Inputs | |
|---|---|
| Bruttoløn / år | 420,000 DKK |
| Kommune | Anden kommune — indtast selv |
| Kommuneskat hvis « Anden » (f.eks. 0.251) | 0.251 |
| Computed by the engine | |
| Kommuneskat | 0.251 |
| Atp ✓ pinned | 1,188 |
| AM-bidrag (8%) ✓ pinned | 33,504.96 DKK |
| After Am ✓ pinned | 385,307.04 |
| Skattepligtig ✓ pinned | 331,207.04 DKK |
| Bund + kommuneskat | 122,910.93 DKK |
| Mellemskat | 0 DKK |
| Topskat | 0 DKK |
| Top Top Tax | 0 |
| Netto / år | 262,396.11 DKK |
| Netto / måned | 21,866.34 DKK |
Every computed row comes from the engine, run on the inputs above. Rows marked ✓ pinned are also fixed by a published self-test, so a change to the model that moved them would fail its own tests.
Frequently asked questions
How much is the labour-market contribution?
8% of gross (after ATP), taken before income tax is calculated.
What is the top tax?
From 2026, 7.5% middle tax above 641,200 DKK and a further 7.5% top tax above 777,900 DKK - together the old 15% - plus a 5% top-top tax above 2,818,152 DKK.
Why does the municipality matter?
Municipal tax is around 25% and varies by kommune, so the same salary nets differently across the country.
Sources
- Skattestyrelsen · checked 2026-08-02
Estimate. Not tax advice. The verification badge means the model reproduces the stated formula through 3 self-test cases; the sources support that the formula matches the rules.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 3 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
Related calculators
Sweden Lön efter skatt (salary after tax) · Norway Lønn etter skatt (salary after tax) · Germany Nettogehalt (net salary) · Luxembourg Salaire net (net salary) · Finland Nettopalkka (net salary)
Also for Denmark: Denmark Grøn ejerafgift (green ownership tax) · Denmark Selvstændig (self-employed) · Denmark Moms (VAT) · Denmark Ferie (annual leave)
All Denmark calculators · All calculators
Fork this model in the Valem sandbox →
Built with Valem — a live, verifiable calculator you can fork and embed.