Denmark self-employed net income calculator (selvstændig)
Your net income as a Danish selvstændig is surplus minus the 8% AM-bidrag, then roughly 34% combined bottom, municipal and health tax on what remains after the personal allowance, plus the 2026 intermediate, top and top-top brackets.
Worked example: with Annual surplus of 600,000, this model computes Net income / year 382,714. See the full breakdown.
⚠ Illustrative rates Updated for 2026 · sources checked 2026-08-22
How selvstændig in Denmark is calculated
Denmark rebuilt the top of its income tax in 2026. The old 15% topskat is gone, replaced by three narrower brackets: an intermediate 7.5%, a new topskat of 7.5% and a top-top of 5% at the very top. All three are charged on income measured after AM-bidrag, which is why the 8% comes off first in every Danish calculation.
For a self-employed person the choice of tax regime matters as much as the rates. Running the business under the virksomhedsordning allows profits left in the business to be taxed at a much lower provisional rate and interest expense to be deducted against personal income — a genuinely different outcome from the straightforward personal taxation modelled here.
Worked example
| Annual surplus (DKK) | 600000 |
|---|---|
| AM-bidrag (8%) ✓ | 48000 |
| After Am Bidrag ✓ | 552000 |
| Bottom + municipal + health tax ✓ | 169286 |
| Intermediate / top / top-top tax ✓ | 0 |
| Net income / year ✓ | 382714 |
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
What replaced topskat in Denmark in 2026?
Three brackets: an intermediate 7.5% from 641,200 DKK, a new topskat of 7.5% from 777,900 DKK, and a top-top of 5% above 2,592,700 DKK, all measured on income after AM-bidrag.
What is AM-bidrag for the self-employed?
An 8% gross contribution charged on the business surplus before anything else is deducted. Every subsequent tax is computed on what is left after it.
Does the municipality change the answer?
Yes. The roughly 34% combined rate includes kommuneskat, which varies by municipality, so the real combined rate differs by a couple of percentage points depending on where you live.
Sources
- Skattestyrelsen — AM-bidrag (labour market contribution) · checked 2026-08-22
- Nye skattegrænser 2026: mellemskat, topskat og top-topskat · checked 2026-08-22
Estimate. Not tax advice. The rates in this calculator are illustrative: they reproduce the shape of the charge through 3 self-test cases, but they are not the official schedule, so the amount shown will not match your bill. Use the official source above for that.
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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