The Ministry of Taxation published on its website on 2 September 2014, the figures applied for personal income tax purposes in 2015. Furthermore, it lists the applicable figures for other taxes. Such figures are adjusted annually according to section 20 of the Individual Income Tax Law.
Following figures will apply from 1 January 2015:
– Personal allowance is increased to DKK 43,400 (DKK 42,800 in 2014). For unmarried individuals below the age of 18, the personal allowance is DKK 32,600 (DKK 32,100 in 2014); and
– The monthly minimum salary requirement for qualifying for the Danish expatriate regime is DKK 71,600 (DKK 70,600 in 2014); and
– The threshold after which the top tax rate applies is increased to DKK 459,200 (DKK 449,100 in 2014).