Denmark

The employment deduction is raised to a maximum of DKK 55,600 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 apply on the first DKK 67,500 of share income, and a 42% 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.