🇩🇰 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.
✓ Verified against 3 self-test cases Updated for 2026 · sources checked 2026-08-02
How løn efter skat 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
| grossAnnual | 420000 |
|---|---|
| kommune | anden |
| customMunicipalRate | 0.251 |
| atp | 1188 |
| amBidrag | 33504.96 |
| afterAm | 385307.04 |
| taxable | 331207.04 |
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.
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