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Personal Allowance Calculator

Calculate the tax value of the Danish personal allowance (personfradrag) and see how much it saves you monthly in reduced tax.

๐Ÿ‡ฉ๐Ÿ‡ฐ All calculations are based on Danish rules, rates, and currency (DKK). This calculator is translated for convenience but applies exclusively to Denmark.

Danish Personal Allowance (Personfradrag) 2025

The personal allowance is a tax-free threshold that every Danish taxpayer receives. In 2025, the personal allowance is DKK 49,700 for adults (18+) and DKK 39,300 for individuals under 18. In 2026, it rises to DKK 54,100. This allowance reduces your taxable income for both bottom tax and municipal tax purposes, and is automatically applied by the Danish tax authorities.

Tax Value of the Personal Allowance

The actual monetary value depends on the combined tax rates it offsets. It shields income from bottom tax (12.09%) and municipal tax (averaging approximately 25%). This means the typical tax value is around DKK 18,400 per year, or about DKK 1,530 per month. The exact value varies by municipality. The personal allowance is independent of your income โ€” all taxpayers are entitled to it.

Unused Personal Allowance

If your income is too low to fully utilize your personal allowance, the unused portion can be transferred to a spouse automatically. This makes it particularly valuable for households where one spouse has little or no income. If your annual income exceeds DKK 777,900 in 2026 (after AM-bidrag), you pay top tax of 15% on the excess.

Frequently Asked Questions

What is the personal allowance in 2025 and 2026?

In 2025, the personal allowance is DKK 49,700 for adults (18+) and DKK 39,300 for those under 18. In 2026, it rises to DKK 54,100 for adults. The Danish tax authorities automatically apply it, and it is independent of your income.

Is the personal allowance the same for everyone?

Yes, all Danish taxpayers are entitled to the same personal allowance regardless of income. The only difference is age โ€” adults over 18 have a higher allowance than those under 18. The tax authorities calculate it automatically.

What happens if you don't use your personal allowance?

Spouses can utilise each other's personal allowance. If your spouse has not used their personal allowance by year end, you can have all or part of it transferred to you automatically by the tax authorities. However, unused allowance cannot be transferred to anyone other than a spouse.

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