What is municipal tax (kommuneskat)?
Municipal Tax is the tax you pay to the municipality where you live. The rate varies from municipality to municipality and typically constitutes the largest part of your total income tax.
Municipal tax in Denmark ranges from 23.39% to 26.30% in 2026 across 98 municipalities. The average is 25.43%. The difference can mean approx. 15,000 DKK/year in net salary on a 500,000 DKK annual salary.[↗]
Unlike state tax, which is the same for everyone, each municipality sets its own tax rate. It covers municipal expenses such as schools, elderly care, roads and public services.
Municipal tax vs. other taxes
| Tax | Rate 2026 | Who decides |
|---|---|---|
| AM-bidrag | 8% | State |
| Bottom tax | 12.01% | State |
| Municipal tax | 23.39% - 26.30% | Municipality |
| Church tax | 0.4% - 1.3% | Municipality |
| Top tax | 15% | State |
See what municipal tax means for your salary — calculate your net pay in 10 seconds
Municipal tax rates 2026
You pay municipal tax to the municipality where you live on January 1st. The lowest rate is 23.39% and the highest is 26.30% in 2026.
Most municipalities are between 24% and 26%. Only a few have rates below 23% or above 27%.
Distribution of municipal tax
Lowest and highest municipal tax
Top 10 lowest municipal tax
- 1.Copenhagen23.39%
- 2.Vejle23.40%
- 3.Rudersdal23.47%
- 4.Gladsaxe23.60%
- 5.Hørsholm23.70%
- 6.Herlev23.70%
- 7.Billund24.00%
- 8.Tårnby24.10%
- 9.Gentofte24.14%
- 10.Kalundborg24.20%
Top 10 highest municipal tax
- 1.Odsherred26.30%
- 2.Sorø26.30%
- 3.Vordingborg26.30%
- 4.Lolland26.30%
- 5.Nyborg26.30%
- 6.Svendborg26.30%
- 7.Langeland26.30%
- 8.Haderslev26.30%
- 9.Brønderslev26.30%
- 10.Vesthimmerland26.30%
What does the difference mean in practice?
With an annual salary of 500,000 DKK, the difference between lowest and highest municipal tax is about 9,900 DKK per year — or roughly 820 DKK/month.
Municipal tax comparison
All 98 municipalities tax rates
Here is a complete overview of municipal tax in all Danish municipalities. Click on a municipality to calculate your salary after tax.
Showing 98 of 98 municipalities
Municipal tax by region
HovedstadenAverage: 24.88%
- Copenhagen23.39%
- Rudersdal23.47%
- Gladsaxe23.60%
- Hørsholm23.70%
- Herlev23.70%
- Tårnby24.10%
- Gentofte24.14%
- Brøndby24.30%
- Lyngby-Taarbæk24.38%
- Frederiksberg24.50%
- Høje-Taastrup24.60%
- Glostrup24.60%
- Dragør24.80%
- Furesø24.88%
- Ishøj25.00%
- Fredensborg25.30%
- Allerød25.30%
- Hvidovre25.40%
- Gribskov25.40%
- Ballerup25.50%
- Hillerød25.60%
- Frederikssund25.60%
- Albertslund25.60%
- Vallensbæk25.60%
- Rødovre25.70%
- Halsnæs25.70%
- Egedal25.70%
- Elsinore25.82%
- Bornholm26.20%
SjællandAverage: 25.58%
SyddanmarkAverage: 25.68%
MidtjyllandAverage: 25.52%
Calculate your municipal tax
Select your municipality and enter your salary to see exactly how much you pay in municipal tax:
Want to compare two municipalities?
Is it worth moving municipality?
The tax difference between municipalities can be tempting, but remember to factor in:
- Housing prices: Low-tax municipalities often have higher housing prices
- Transport: Commuting costs time and money
- Services: Schools, institutions and elderly care vary
- Quality of life: Proximity to family, friends and activities
Example: Moving from Odsherred to Copenhagen
With a salary of 500,000 DKK, you save about 9,900 DKK/year in tax by moving from Odsherred (26.30%) to Copenhagen (23.39%). But if housing prices are 1 million DKK higher, it takes over 100 years to recoup the difference.
Conclusion: Don't move just for the tax savings. But if you're considering moving anyway, tax can be a factor.
Frequently asked questions about municipal tax
The average municipal tax in Denmark is 25.0% in 2026 (the Ministry of Taxation national average). Most municipalities are between 24% and 26%, with a few outliers having either lower or higher rates.
In 2026, several municipalities around North Zealand have some of the lowest tax rates. The exact rates may vary from year to year, but municipalities like Gentofte, Rudersdal, and Frederiksberg traditionally have low municipal taxes around 22-23%.
Municipal tax is set annually by each municipality as part of the budget process. Changes typically take effect on January 1st. Municipalities adopt their budgets in the fall, so you can follow your municipality's tax developments around October-November.
You pay municipal tax to the municipality where you have your residence on September 5th of the year before the tax year. It's your registered address that determines this, not where you work. If you move during the year, your municipal tax changes from the next tax year.
No, you cannot deduct municipal tax from your taxes. Municipal tax is part of your total income tax and is calculated on your taxable income. However, there is a "tax ceiling" that ensures your total marginal tax does not exceed 52.07%.
The differences are primarily due to different spending levels and income bases among municipalities. Municipalities with many high-income residents and lower expenses for social services can often have lower tax rates. There is also an equalization scheme between municipalities, but it does not eliminate the differences entirely.
Municipal tax finances municipal tasks such as public schools, daycare, elderly care, social benefits, road maintenance, culture and leisure facilities, and municipal administration. It typically constitutes the largest part of your total income tax.
No, church tax is a separate tax collected along with municipal tax, but only if you are a member of the Danish National Church (Folkekirken). Church tax is typically between 0.4% and 1.3% depending on the municipality. You can avoid church tax by leaving the Church.