Here is an overview of the most common ones for 2023:
| 2023 | 2022 | |
| Employee benefits - with a concrete connection to work (de minimis limit) | 6,700 kr. | 6,600 kr. |
| Employee benefits - without concrete connection to work (de minimis limit) | 1,300 kr. | 1,200 kr. |
| Value of free car (calculated by at least) | 160,000 kr. | 160,000 kr. |
| Value of free car (value of the car up to DKK 300,000) | 23,50 % | 24 % |
| Value of free car (car value over 300,000 DKK) | 21,50 % | 21 % |
| Value of free summer home (weeks 22-34) | 0.50% per week | 0.50% per week |
| Value of free summer residence (other weeks) | 0.25% per week | 0.25% per week |
| Value of free phone, computer and internet | 3,100 kr. | 3,000 kr. |
Driving
| 2023 | 2022 | |
| Mileage allowance (0-24 km) | No deduction | No deduction |
| Mileage allowance 25-120 km | 219 øre/km | 216 øre/km |
| Mileage deduction over 120 km | 110 øre/km | 108 øre/km |
| Mileage deduction over 120 km in certain peripheral municipalities | 219 øre/km | 216 øre/km |
| Mileage deduction (income limit for extra commuting deduction) | 303,000 kr. | 294,300 kr. |
| Mileage deduction (Storebæltsforbindelsen with car/motorcycle per passage) | 110 kr. | 110 kr. |
| Mileage deduction (Storebæltsforbindelsen with public transport per passage) | 15 kr. | 15 kr. |
| Mileage deduction (Øresund connection by car/motorcycle per passage) | 50 kr. | 50 kr. |
| Mileage deduction (Øresund connection with public transport per passage) | 8 kr. | 8 kr. |
| Tax-free mileage allowance (driving your own car or motorcycle up to 20,000 km/year) | 373 øre/km | 351 øre/km (370 øre/km applicable as of May 1, 2022) |
| Tax-free mileage allowance (driving your own car or motorcycle more than 20,000 km/year) | 219 øre/km | 198 øre/km (217 øre/km applicable as of May 1, 2022) |
| Tax-free mileage allowance (driving your own bike, moped, EU moped or electric scooter) | 61 øre/km | 55 øre/km (57 øre/km applicable as of May 1, 2022) |
Gifts
| 2023 | 2022 | |
| Gifts to close relatives (maximum limit for tax-free) | 71,500 kr. | 69,500 kr. |
| Gifts to children-in-law (maximum limit for tax-free) | 25,000 kr. | 24,300 kr. |
| Christmas gifts from employer - tax-free | 900 kr. | 900 kr. |
| 2023 | 2022 | |
| Share income (progression limit) | 58,900 kr. | 57,200 kr. |
| Share income (tax rates below/above the progression limit) | 27/42 % | 27/42 % |
| Labor market contribution | 8 % | 8 % |
| Employment deduction (maximum) | 45,600 kr. | 43,500 kr. |
| Employment deduction (percent) | 10,65% | 10,65% |
| Basic deduction in positive net investment income in top tax base | 48,800 kr. | 47,400 kr. |
| Federal tax | 12,09 % | 12,09 % |
| Extra employment deduction for single parents (maximum) | 24,400 kr. | 23,700 kr. |
| Extra employment deduction for single parents (percent) | 6,25 % | 6,25 % |
| Green check (others over 18 years old) | Abolished | 263 kr. |
| Green check (pensioners) | 875 kr. | 875 kr. |
| Craftsman deduction - craft services | Abolished | 12,900 kr. |
| Service deduction - services | 6,600 kr. | 6,400 kr. |
| Job deduction (maximum) | 2,700 kr. | 2,700 kr. |
| Job deduction (percent) | 4,50 % | 4,50 % |
| Anniversary bonus/ severance pay (lower limit) | 8,000 kr. | 8,000 kr. |
| Personal allowance (18 years or older) | 48,000 kr. | 46,600 kr. |
| Personal allowance (under 18 years) | 38,400 kr. | 37,300 kr. |
| Residual tax (limit for recognition) | 22,300 kr. | 21,700 kr. |
| Residual tax: Overnight rate | To be determined at the end of the year | 1,7 % |
| Residual tax: Percentage surcharge | To be determined at the end of the year | 3,7 % |
| Tax cap (personal income) | 52,07 % | 52,07 % |
| Tax cap (positive net investment income) | 42 % | 42 % |
| Top tax | 15 % | 15 % |
| Top tax (bottom limit after AM contribution is deducted) | 568,900 kr. | 552,500 kr. |
| Other employee expenses (lower limit) | 6,700 kr. | 6,600 kr. |