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DK Tax 2022

Denmark Tax Tables 2022 - Tax Rates and Thresholds in Denmark

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This page contains the tax table information used for the calculation of tax and payroll deductions in Denmark in 2022. These tax tables are used for the tax and payroll calculators published on iCalculator™ DK, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Denmark or would like to add to or suggest amendments to the information herein then please contact us.

Denmark Personal Income Tax Tables in 2022

The Income tax rates and personal allowances in Denmark are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Denmark Tax Calculator 2022.

Denmark Residents Income Tax Tables in 2022
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
12.12%Income from kr 0.000.00to kr 552,500.00
15%Income from kr 552,500.01 and above
Denmark Non-residents Income Tax Tables in 2022
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
32.84%Flat rate on all taxable income

Denmark Social Security Rates in 2022

The Danish social security system provides a wide range of benefits to its residents, including health care, unemployment insurance, and pension schemes. These benefits are largely funded through taxation rather than specific social security contributions, setting Denmark apart from many other countries. However, there are certain contributions that both employees and employers must be aware of.

Employee Social Security Contributions

Unlike many other countries where employees contribute a significant percentage of their income to social security, in Denmark, the social security contributions paid by employees are relatively low. The main contributions from employees are:

  1. Labour Market Contributions (AM-bidrag): This is a tax that is levied on all income from employment and self-employment. It is automatically deducted from the employee’s gross salary.
  2. Special Pension Savings Scheme (SP-bidrag): This is a mandatory savings scheme, where a fixed percentage is collected alongside income taxes. However, the collection of contributions to this scheme has been suspended since 2018.

Employer Social Security Contributions

Employers in Denmark also contribute to the Danish social security system, primarily through the payment of various contributions related to their employees. The contributions are as follows:

  1. ATP (Arbejdsmarkedets Tillægspension): The ATP Lifelong Pension is a supplementary pension scheme, where employers pay the majority of the contribution, and a small portion is paid by the employee.
  2. AUB (Arbejdsgivernes Uddannelsesbidrag): This contribution is made by employers to fund educational and training initiatives for employees.
  3. Feriepenge (Holiday Allowance): Employers must allocate funds for employees’ holiday pay, which is accrued for paid time off.
  4. Maternity Leave Fund: Employers contribute to a maternity fund that provides benefits to parents during maternity and paternity leave.
  5. Sickness Benefits: Employers are generally responsible for paying an employee’s salary during periods of short-term sickness.

It’s important to note that these contributions are subject to change, and while they are generally not considered direct taxes, they are compulsory payments that ensure employees’ rights and benefits within the Danish welfare system.

Compliance and Payment

Compliance with social security contributions in Denmark is vital for both employees and employers. Most contributions are collected through automatic payroll systems, and employers are responsible for ensuring that the correct amounts are collected and paid to the relevant authorities or funds.

The Danish tax authorities provide digital solutions to facilitate the reporting and payment of these contributions, and employers must adhere to the reporting deadlines to avoid penalties.

Denmark Social Security in 2022: Rates for Employers and Employees
Social security categoryEmployeeEmployerTotal
Labour Market8%0%8%
Church Tax0.71%0%0.71%
AES Healthcare Contribution5%100%105%
ATP (Arbejdsmarkedets Tillægspension) Pension100%100%200%
AUB (Arbejdsgivernes Uddannelsesbidrag)0%100%100%
Feriepenge (Holiday Allowance)0%12.5%12.5%
Maternity Leave Fund0%1%1%
Denmark Social Security in 2022: Earnings Thresholds for Employers and Employees
Social security categoryEmployeeEmployer
Min.Max.Min.Max.
Labour Marketn/an/an/an/a
Church Taxn/an/an/an/a
AES Healthcare Contributionn/an/akr 1,000.00kr 1,000.00
ATP (Arbejdsmarkedets Tillægspension) Pensionkr 1,188.00kr 1,188.00kr 2,376.00kr 2,376.00
AUB (Arbejdsgivernes Uddannelsesbidrag)n/an/akr 3,213.00kr 3,213.00
Feriepenge (Holiday Allowance)n/an/an/an/a
Maternity Leave Fundn/an/akr 1,350.00kr 1,350.00

Denmark VAT Rates in Denmark

VAT rates for Denmark are reviewed annually, you can use the VAT Calculator to calculate VAT due in Denmark or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Denmark VAT Rates
VAT RateVAT Description
0%Zero Rated
25%Standard Rate

Historic Tax Tables supported for Denmark

The following tax tables are supported by iCalculator™ DK as part of the suite of free tax tools we provide for Denmark.