What is topskat (top-bracket tax)?

In short

Topskat is an extra 7.5% tax on personal income above the top-tax threshold — DKK 777,900 after labour-market contribution in 2026.

In practice

From 2026 the old top tax is split in three tiers: middle tax (7.5% above DKK 641,200), top tax (a further 7.5% above DKK 777,900) and top-top tax (a further 5% above DKK 2,592,700). For owner-managers the tiers often make a mix of salary and dividends attractive.

Go deeper: Salary or dividends: how should you pay yourself from your ApS?

Related terms

• Personfradrag (the personal allowance)
• AM-bidrag (labour-market contribution)
• Udbytteskat (dividend tax)
• See every term in the dictionary

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