New tax rates for 2026

Are you up to date with the regulated limits in tax legislation for 2025 and 2026?

A number of thresholds in tax and duty legislation are adjusted each year. These adjustments affect both private individuals and businesses and can influence the total tax payable and the value of various deductions.

Below, we have compiled an overview of the most significant changes and limits that will apply from 2026 onwards.

New structure for taxation of high incomes

The current top tax rate for 2025 and earlier years will be replaced from 2026 by a new structure with intermediate tax, top tax, and top-top tax. Taxation of higher incomes will thus be more gradual in the future.

Medium tax

The middle tax rate is 7.5%. The tax is calculated on personal income after labor market contributions, plus positive net capital income exceeding DKK 55,000.

Intermediate tax must be paid on the portion of the calculation basis that exceeds DKK 641,200.

For spouses, net capital income is calculated jointly, and the basic deduction is 2 × DKK 55,000.

The tax ceiling is 44.57% excluding labor market contributions and church tax.

Top tax

The top tax rate is 7.5% and is payable on the portion of personal income after labor market contributions that exceeds DKK 777,900.

The tax ceiling is 52.07%, excluding labor market contributions and church tax.

Top-top tax

The top tax rate is 5.0% and is payable on the portion of personal income after labor market contributions that exceeds DKK 2,592,700.

The tax ceiling is 57.07% excluding labor market contributions and church tax.

Tax ceiling for positive net capital income

The tax ceiling for positive net capital income is 42% in both 2025 and 2026. The tax is paid on the portion of net capital income that exceeds the basic deduction.

The basic deduction amounts to:

• 52,400 kr. in 2025
• 55,000 kr. in 2026

For spouses, net capital income is calculated jointly, and a double basic allowance is granted.

Additional employment tax credit for seniors

Starting in 2026, an additional employment deduction will be introduced for seniors. The deduction will be granted in the five years prior to the year in which the person reaches retirement age.

People who reach retirement age in 2026 are not covered by the scheme.

The deduction is calculated in the same way as other employment deductions – as a percentage of earned income after deduction of pension contributions.

In 2026, the deduction will amount to:

• 8.5% of earned income
• However, a maximum of DKK 37,000.

Green craftsman deduction and service deduction

The green craftsman deduction covers, among other things, wage costs for:

• energy-saving measures
• energy supply
• climate protection

In addition to cleaning and gardening, the service deduction also includes:

• lawn installation
• cleaning of gutters
• snow removal
• installation of burglar alarm

In the period 2025–2027, deductions can also be made for wage costs incurred in repairing white goods.

Pay attention to your information in the preliminary income assessment

Several of the changes in 2026 make it particularly important to ensure that the information in the preliminary income assessment is correct. Changes in income, deductions, housing conditions, or financing can have a direct impact on the tax paid on an ongoing basis.

We recommend that you review your preliminary income assessment if there have been changes in, for example:

• salary or bonus
• job change or retirement
• interest expenses or debt
• housing conditions

Tax rates and thresholds in 2026