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: with Bruttoløn / år of 420,000 DKK, this model computes Netto / måned of 21,866.34 DKK. See the full breakdown.
✓ 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
| Bruttoløn / år (DKK) | 420000 |
|---|---|
| Kommune | anden |
| Kommuneskat hvis « Anden » (f.eks. 0.251) | 0.251 |
| Kommuneskat | 0.251 |
| Atp ✓ | 1188 |
| AM-bidrag (8%) ✓ | 33504.96 |
| After Am ✓ | 385307.04 |
| Skattepligtig ✓ | 331207.04 |
| Bund + kommuneskat | 122910.93 |
| Mellemskat | 0 |
| Topskat | 0 |
| Top Top Tax | 0 |
| Netto / år | 262396.11 |
| Netto / måned | 21866.34 |
Every row is computed by the engine from the inputs above. Rows marked ✓ are additionally pinned by a published self-test vector.
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.
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Also for Denmark: Denmark grøn ejerafgift · Denmark selvstændig
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