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
420,000 DKK, average municipality
Inputs
Bruttoløn / år420,000 DKK
KommuneAnden kommune — indtast selv
Kommuneskat hvis « Anden » (f.eks. 0.251)0.251
Computed by the engine
Kommuneskat0.251
Atp ✓ pinned1,188
AM-bidrag (8%) ✓ pinned33,504.96 DKK
After Am ✓ pinned385,307.04
Skattepligtig ✓ pinned331,207.04 DKK
Bund + kommuneskat122,910.93 DKK
Mellemskat0 DKK
Topskat0 DKK
Top Top Tax0
Netto / år262,396.11 DKK
Netto / måned21,866.34 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

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

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