From 1 January 2026, Denmark introduces a new structure for high-income taxes.
Key thresholds for 2026 (Thresholds are stated after AM-bidrag (8%). Your pay slip may show gross amounts.)
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The old “Topskat” is renamed to “Mellemskat” (7.5%), starts at: DKK 641,200 / year (after AM) ≈ DKK 58,000/month gross approx.
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A new “Topskat” (7.5%) is added on higher income. It starts at: DKK 777,900 / year (after AM) ≈ DKK 70,000/month gross approx.
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A new “Toptopskat” (extra 5%) applies only to very high incomes. It starts at: DKK 2,592,700 / year (after AM) ≈ DKK 235,000/month gross approx.
Deductions: a bit more for employees
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Employment deduction (beskæftigelsesfradrag) stays 12.75% and the max increases to DKK 63,300 in 2026 (from 55,600 in 2025).
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A new senior employment deduction of up to DKK 6,100 is planned for people close to state pension age.
What this means in practice (especially for expats)
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Fewer people will pay the higher tax tiers, because thresholds move up.
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If you expect bonuses, commissions, share income, or foreign income in 2026, it’s worth checking your forskudsopgørelse (preliminary tax assessment) so you don’t end up with unexpected underpaid tax.
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If you are on the expat tax scheme (researcher scheme), these brackets typically don’t apply to salary taxed under the scheme.
Not sure which bracket you’ll fall into in 2026? And if you know an expat colleague earning close to these thresholds, feel free to forward this email. I can review your expected income and help adjust your tax card so the withholding matches your actual situation.
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