What's new in 2026?
2026 Tax Reform
From 2026, the Danish tax system has been fundamentally changed. The old top tax of 15% above 611,800 DKK has been replaced by a new three-tier system with lower rates but more tiers.
The new tax system From 2026, you pay extra tax in three tiers: Middle tax (7.5%) above 641,200 DKK, Top tax (7.5%) above 777,900 DKK, and Top-top tax (5%) above 2,592,700 DKK. The ceiling on bottom, middle and municipal tax is lowered to 44.57% — top tax and top-top tax apply above the ceiling.
The new system is designed to provide tax relief for middle incomes, while the very highest incomes pay a new "top-top tax". For most people, this means a lighter tax burden.
NEW 2026 TAX REFORM: See your tax in real-time
Drag the slider and see the new tax brackets — middle tax, top tax and top-top tax
2026 Tax Reform: From 2026, the old top tax (15%) is replaced by three new tax tiers with lower rates.
2026 Tax Thresholds (after AM-bidrag):
Tax ceiling: 44.57% (excl. top tax)
Check if you pay top tax — calculate your net salary in 10 seconds
The three tax tiers
Middle Tax
7.5%
641,200 DKK
≈ 696,957 DKK gross
Top Tax
+7.5%
777,900 DKK
On top of middle tax
Top-top Tax
+5%
2,592,700 DKK
Only highest incomes
| Tax Tier | Rate | Threshold (after AM) | Gross approx. |
|---|---|---|---|
| Middle Tax | 7.5% | 641,200 DKK | 696,957 DKK |
| Top Tax | +7.5% | 777,900 DKK | 845,543 DKK |
| Top-top Tax | +5% | 2,592,700 DKK | 2,818,152 DKK |
New tax ceiling: 44.57% (bottom + middle + municipal tax)
The tax ceiling on personal income is lowered from 52.07% in 2025 to 44.57% in 2026 (Personskatteloven § 19(1)). The ceiling covers the sum of bottom tax, middle tax and municipal tax — and if that sum exceeds 44.57%, the middle tax is reduced by the difference. Top tax and top-top tax are not covered by the ceiling; they apply on top of it. Your total marginal tax can therefore reach about 52.07% as a top-tax payer and about 57.07% as a top-top-tax payer (excluding AM-bidrag and church tax).
See detailed tax calculations for salaries above the mellemskat threshold:
How it's calculated
The three extra taxes are calculated in tiers. You only pay extra tax on the portion of income that exceeds each threshold.
- 1Calculate AM-bidrag
Deduct 8% AM-bidrag from your gross salary to find your taxable income.
- 2Check middle tax
Is income above 641,200 DKK? You pay 7.5% middle tax on the amount over the threshold.
- 3Check top tax
Is income above 777,900 DKK? You pay additional 7.5% top tax on the amount over that threshold.
- 4Check top-top tax
Is income above 2,592,700 DKK? You pay additional 5% top-top tax.
Who pays what?
With the new thresholds, approximately 15% of Danish employees will pay middle tax, while fewer than 5% will pay top tax. Top-top tax only affects the very highest incomes.
- Directors and C-level executives
- Doctors, lawyers, and other specialists
- Senior engineers and IT specialists
- Finance sector and management consulting
Check your 2026 tax rates
See if you pay middle tax, top tax or top-top tax
For a complete tax calculation with pension optimization, use our full salary calculator
How to avoid extra tax
There are several legal ways to reduce your extra tax. Here are the most effective strategies:
1. Pension contributions
Pension contributions are deducted from your income BEFORE extra tax is calculated. This is the most effective way to reduce your extra tax.
2. §7P Share scheme
If your employer offers shares under the §7P scheme, they're taxed as share income (27-42%) instead of salary income.
Read more about the §7P scheme in our guide.
3. Spread bonus over time
In some cases, you can agree with your employer to spread bonus over multiple years to avoid jumping into a higher tax tier.
Make sure the agreement is in writing and legally valid.
Important: Avoid tax evasion
- Tax evasion is illegal and can result in fines and imprisonment
- Be careful with "creative" tax schemes from unscrupulous advisors
- Always seek professional advice for complex tax matters
Only legal tax optimizations are acceptable.
Calculate your tax
Use our calculator to see exactly how the new 2026 rules affect your tax, and how much you can save by contributing to pension.
2026 Tax Calculator with Pension Optimization
See how pension reduces middle tax, top tax and top-top tax
Calculation Details
| Gross salary | 800,000 kr |
| AM-bidrag (8%) | - 64,000 kr |
| Income after AM-bidrag | = 736,000 kr |
| Middle tax (7.5%)> 641,200 DKK | 7,110 kr |
| Top tax (7.5%)> 777,900 DKK | 0 kr |
| Top-top tax (5%)> 2,592,700 DKK | 0 kr |
| Total extra tax | = 7,110 kr |
Your income after AM-bidrag: 736,000 kr
See your complete tax calculation with all deductions and municipal tax
Open full salary calculatorWant to see a complete tax calculation? Try our full salary calculator
Frequently asked questions
From 2026, Denmark has a completely new tax system! The old top tax (15% above 611,800 DKK) has been replaced by a three-tier system: Middle tax (7.5% above 641,200 DKK), Top tax (additional 7.5% above 777,900 DKK), and Top-top tax (additional 5% above 2,592,700 DKK). The new tax ceiling has also been lowered to 44.57%.
You pay middle tax when your annual income after AM-bidrag (8%) exceeds 641,200 DKK. This corresponds to a gross salary of approximately 696,957 DKK before AM-bidrag, or about 58,080 DKK per month. The middle tax rate is 7.5%.
You pay top tax (in addition to middle tax) when your annual income after AM-bidrag exceeds 777,900 DKK. This corresponds to a gross salary of approximately 845,543 DKK before AM-bidrag, or about 70,462 DKK per month. The top tax rate is an additional 7.5%.
Top-top tax is a new tax from 2026 for the very highest incomes. It is 5% and applies to income above 2,592,700 DKK after AM-bidrag (approximately 2,818,152 DKK gross). Most Danes will never pay top-top tax.
The most effective methods are: 1) Contribute to pension - pension contributions are deducted before extra tax is calculated. 2) §7P share scheme - if your employer offers shares under this scheme, they're taxed as share income (27-42%) instead of salary income. 3) Bonus timing - in some cases, spreading bonus over multiple years can help.
No, absolutely not! You only pay extra tax on the portion of your income that exceeds the thresholds. For example, if you earn 877,900 DKK after AM-bidrag, you pay middle tax on the full middle tax interval (136,700 DKK × 7.5% = 10,253 DKK) plus top tax on 100,000 DKK (100,000 × 7.5% = 7,500 DKK).
Yes, it's actually one of the most effective ways to reduce extra tax. Pension contributions are deducted from your income BEFORE extra tax is calculated. If you earn above the middle tax threshold and contribute to pension, you can potentially save up to 20% in extra tax (7.5% + 7.5% + 5% if you're in all three tiers).
The tax ceiling on personal income has been lowered from 52.07% to 44.57% in 2026 (Personskatteloven § 19(1)). The ceiling covers only bottom tax, middle tax and municipal tax. If the sum of those three exceeds 44.57%, the middle tax is reduced by the difference — which is why it mainly affects people in high-tax municipalities. Top tax and top-top tax are not covered: they apply on top, so total marginal tax can reach about 52.07% with top tax and about 57.07% with top-top tax (excluding AM-bidrag and church tax).
It depends on your income. For most high earners, the new system is actually slightly more advantageous, as the lower rates (7.5% + 7.5% = 15% vs. old 15%) kick in over a larger income range. The biggest difference is that there are now more tiers, and the top-top tax hits the very highest incomes harder. Use our calculator above to see your specific situation.
No, share income is taxed separately as stock tax (27% up to 79,400 DKK, then 42%) and doesn't count towards your A-income. This is why the §7P scheme is so attractive - shares are taxed as share income instead of salary income, which can save significant tax.