Denmark

The employment deduction is raised to a maximum of 55,600 Danish kroner (DKK) in 2025.

Furthermore, the taxation of share income is eased by raising the threshold for when the higher tax rate of 42% on share income must be paid instead of 27%. In 2025, a 27% tax rate applies on the first DKK 67,500 of share income and a 42% tax rate applies on share income exceeding DKK 67,500.

For married couples living together at the end of the income year, the thresholds are doubled.

The thresholds are to be raised in 2026 and 2027.