# Beregn løn efter skat — Denmark net salary

Source page: https://valem.run/calculators/denmark/net-salary

Your Danish net pay is gross minus the 8% labour-market contribution and income tax (bottom, municipal, middle and top), after the personal allowance.

**Tax year:** 2026

## How it 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

With Bruttoløn / år of 420,000 DKK, this model computes Netto / måned of 21,866.34 DKK.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `grossAnnual` | Bruttoløn / år | number |
| `kommune` | Kommune | string |
| `customMunicipalRate` | Kommuneskat hvis « Anden » (f.eks. 0.251) | number |

## Sources

- [Skattestyrelsen](https://skat.dk) (checked 2026-08-02)

## What this page claims

The Valem engine reproduces this model's formula through 3 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/denmark/net-salary.json
- Compute by URL: https://valem.run/calculators/denmark/net-salary.json?grossAnnual=420000
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `denmark/net-salary`)