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Calculator salariu Sole proprietor (self-employed) - Denmark 2026

Calculator salariu Sole proprietor (self-employed) gratuit pentru Denmark (2026). Din brut în net: impozit, contribuții și salariu net. Model educativ, nu consultanță fiscală.

Simon Bodych

de Simon Bodych

Metodologie și surse

Methodology - Denmark (2026)

Educational model - not a preliminary income assessment (forskudsopgoerelse), not a tax assessment notice (aarsopgoerelse), not tax advice.

Employee (ansaettelse)

  • AM-bidrag (labour market contribution): a mandatory flat 8% of gross pay (after your own ATP contribution), deducted before any other tax. It is legally an income tax, so the calculator folds it into the tax line.
  • Denmark taxes two different bases. State taxes are computed on personal income (gross minus ATP minus AM-bidrag). Municipal tax is computed on taxable income (personal income minus the employment deductions below). The deductions therefore save tax only at the municipal rate, never against state taxes - this two-base mechanic is modelled exactly, while smaller deductions are out of scope.
  • Bundskat (state bottom-bracket tax) 2026: 12.01% of personal income above the personal allowance (personfradrag) of DKK 54,100.
  • 2026 is the first year of the personal tax reform: mellemskat 7.5% of personal income above DKK 641,200, topskat an additional 7.5% above DKK 777,900 (15% combined), and top-topskat an additional 5% above DKK 2,592,700 (20% combined).
  • Kommuneskat (municipal tax) is a flat rate on taxable income above the personal allowance. It varies by municipality (roughly 23.4% to 26.3% in 2026); the calculator defaults to the 2026 national average of 25.0% and lets you enter your own municipal rate.
  • Skatteloft (tax ceiling, excluding AM-bidrag and church tax): 44.57% in the mellemskat band, 52.07% in the topskat band and 57.07% in the top-topskat band. The calculator caps the combined marginal rate in each band, which only matters in high-tax municipalities.
  • Beskaeftigelsesfradrag (employment deduction) 2026: 12.75% of the AM-bidrag base, max DKK 63,300. Jobfradrag (job allowance) 2026: 4.5% of the AM-bidrag base above DKK 235,200, max DKK 3,100. Both reduce taxable income only.
  • ATP Livslang Pension (A rate, full time): employee DKK 99 per month, employer DKK 198 per month. The employer share is shown as employer cost on top of salary.
  • Out of scope: church tax (kirkeskat, optional, on average about 0.6%), pension scheme contributions beyond ATP, capital income, interest and commuting deductions, the extra employment deduction for single parents, the new senior employment deduction, the researcher scheme (forskerordningen), the green check, and other employer funds (AUB, AES, barsel.dk).

Sources: Skattestyrelsen - Tax rates, Skattestyrelsen - Bottom-bracket, middle-bracket, top-bracket and additional top-bracket tax, Skattestyrelsen - Employment and job allowances, Skatteministeriet - Central tax rates 2019-2026, Skatteministeriet - Average municipal tax rate 2026, borger.dk - ATP rates 2026.

Sole proprietor (enkeltmandsvirksomhed)

  • Business profit = revenue - expenses. The profit flows into your personal return and is taxed with the same 2026 layered structure as a salary: AM-bidrag 8% first, then bundskat, mellemskat, topskat, top-topskat and kommuneskat on the two bases described above.
  • The employment deduction (12.75%, max DKK 63,300) and the job allowance (4.5% above DKK 235,200, max DKK 3,100) also apply to self-employment profit.
  • No ATP obligation for the self-employed (voluntary membership is not modelled), so there is no employer-side cost.
  • Out of scope: virksomhedsordningen (the business scheme that lets you retain profit at a lower provisional rate and deduct business interest in personal income) and kapitalafkastordningen - this model taxes the full profit as personal income in the year it is earned. Also out of scope: VAT (moms, registration mandatory above DKK 50,000 turnover), B-skat instalment timing, church tax, pension contributions and capital income.
  • A negative result (expenses above revenue) is clamped at zero; loss carry-forward rules are out of scope.

Skattestyrelsen - Tax on own business, Skattestyrelsen - Tax rates.