Tax in 2026
Danish income tax in 2026: the three higher-income bands
An overview of the middle, top and additional top tax bands and their thresholds.
Updated
The three thresholds
From 2026, the former top tax is called middle tax, with new top and additional top bands. For personal income after labour market contributions, middle tax is 7.5% above DKK 641,200; top tax adds 7.5% above DKK 777,900; and additional top tax adds 5% above DKK 2,592,700.
Only income above the threshold
At DKK 700,000 after labour market contributions, DKK 58,800 exceeds the middle-tax threshold. In isolation, 7.5% of this is DKK 4,410. This example excludes other factors.
Your total tax includes more
Bottom-bracket tax, municipal tax, possible church tax and labour market contributions also apply. A- and B-income can affect the calculation, and positive net capital income can trigger middle tax under special rules. Review the full year’s income and deductions before drawing conclusions.
What does this mean for you?
This page is general. Your own situation may be different, so talk to us before you act on it.
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