How the Denmark løn efter skat calculator is verified

Inputs

Input	Field	Type
Bruttoløn / år (DKK)	`grossAnnual`	number
Kommune	`kommune`	string
Kommuneskat hvis « Anden » (f.eks. 0.251)	`customMunicipalRate`	number

The formula

Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.

Derived value	Field	Formula (JSONata)
Kommuneskat	`municipalRate`	`($s := kommune; $s = 'gennemsnit' ? $const.rateGennemsnit : $s = 'koebenhavn' ? $const.rateKoebenhavn : $s = 'hoejeste' ? $const.rateHoejeste : customMunicipalRate)`
Atp	`atp`	`$round(grossAnnual > 0 ? $const.atpAnnual : 0, 2)`
AM-bidrag (8%)	`amBidrag`	`($b := grossAnnual - atp; $round(($b > 0 ? $b : 0) * $const.amRate, 2))`
After Am	`afterAm`	`($a := grossAnnual - amBidrag - atp; $round($a > 0 ? $a : 0, 2))`
Skattepligtig	`taxable`	`($b := afterAm - $const.personalAllowance; $round($b > 0 ? $b : 0, 2))`
Bund + kommuneskat	`bottomMunicipal`	`$round(taxable * ($const.bottomRate + municipalRate), 2)`
Mellemskat	`mellemTax`	`$round(afterAm > $const.mellemThreshold ? (afterAm - $const.mellemThreshold) * $const.mellemRate : 0, 2)`
Topskat	`topTax`	`$round(afterAm > $const.topThreshold ? (afterAm - $const.topThreshold) * $const.topRate : 0, 2)`
Top Top Tax	`topTopTax`	`$round(grossAnnual > $const.topTopThreshold ? (grossAnnual - $const.topTopThreshold) * $const.topTopRate : 0, 2)`
Netto / år	`netAnnual`	`$round(grossAnnual - amBidrag - atp - bottomMunicipal - mellemTax - topTax - topTopTax, 2)`
Netto / måned	`netMonthly`	`$round(netAnnual / 12, 2)`

Rates and thresholds

The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.

Constant	Value
`atpAnnual`	1188
`amRate`	0.08
`personalAllowance`	54100
`bottomRate`	0.1201
`mellemThreshold`	641200
`mellemRate`	0.075
`topThreshold`	777900
`topRate`	0.075
`topTopThreshold`	2818152
`topTopRate`	0.05
`rateGennemsnit`	0.2543
`rateKoebenhavn`	0.2339
`rateHoejeste`	0.263

Test vectors (3)

Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.

Case 1 — S1 420,000 DKK, average municipality

given `grossAnnual`	420000
given `kommune`	anden
given `customMunicipalRate`	0.251
expect `atp`	1188
expect `amBidrag`	33504.96
expect `afterAm`	385307.04
expect `taxable`	331207.04

Case 2 — S3 900,000 DKK — mellemskat and topskat both bind

given `grossAnnual`	900000
given `kommune`	anden
given `customMunicipalRate`	0.251
expect `amBidrag`	71904.96
expect `afterAm`	826907.04
expect `mellemTax`	13928.03
expect `topTax`	3675.53

Case 3 — S2 420.000 kr. i København — landets laveste kommuneskat

given `grossAnnual`	420000
given `kommune`	koebenhavn
expect `municipalRate`	0.2339
expect `bottomMunicipal`	117247.29

Sources

Skattestyrelsen · checked 2026-08-02

Check it yourself — and reuse it

The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.

This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.

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