Denmark AM-bidrag Calculator 2026
Calculate the 2026 Danish AM-bidrag (labor market contribution) at 8% of gross income, plus ATP pension (DKK 1,135.80/year full-time) and a quick view of kommune + state income tax bands. AM-bidrag is deducted before income tax and is uncapped on earned income.
| Gross income | — |
| AM-bidrag (8% of gross) | — |
| Income after AM-bidrag | — |
| Personal allowance (2026) | — |
| Kommune + church tax | — |
| State bundskat 12.06% | — |
| State topskat 15% (above threshold) | — |
| ATP labor market pension | — |
| Total income tax + AM + ATP | — |
The Danish AM-bidrag (arbejdsmarkedsbidrag, "labor market contribution") is an 8% gross income contribution withheld before income tax is calculated. It funds unemployment benefits, sickness benefits, and continuing education. Unlike most countries' social security systems, AM-bidrag is uncapped and applies from the first krone of earnings.
How AM-bidrag Is Calculated
AM-bidrag = 8% × gross salary/business income, deducted at source by the employer or paid by self-employed workers via skattekort. The remaining 92% becomes the basis for income tax (state + kommune + church). There is no exemption — it applies from your first DKK of earnings. Pension income, public benefits and student grants (SU) are exempt. For 2026, the AM-bidrag rate remains 8.0% per SKAT.
ATP Labor Market Supplementary Pension
ATP is the universal supplementary pension. For 2026 a full-time employee pays DKK 1,135.80/year (2/3 employer + 1/3 employee). Part-time scaled: 27–34 hrs/wk pays 2/3, 9–18 hrs/wk pays 1/3. Self-employed are NOT automatically in ATP. ATP is mandatory and pays out monthly from state pension age (currently rising from 67 to 69).
Kommune, Bundskat and Topskat Bands
After AM-bidrag (8%), the rest is taxed by kommune (municipality, average 25.22% in 2026), optional kirkeskat (church tax ~0.67%) and state taxes: bundskat 12.06% on all taxable income, plus topskat 15% on income above DKK 588,900 (2026 threshold). A total marginal cap (skatteloft) of 52.07% applies for non-church members on labor income. Effective burden for a typical employee: 35–42% combined.
2026 Personal Allowance and Sources
2026 personal allowance (personfradrag): DKK 51,600 (over 18) and DKK 40,200 (under 18). Employment deduction (beskæftigelsesfradrag): up to ~12.75% of income, capped at ~DKK 55,600 in 2026. Single-parent additional deduction: DKK 26,300. Topskat threshold (after AM-bidrag): DKK 588,900. Sources: Skattestyrelsen (SKAT), ATP. Last updated May 2026.