Municipal tax and church tax
Municipal tax varies from one municipality to another and is charged on taxable income. If you do not choose a municipality, the calculator uses the national average and says so clearly — never silently wrong. Church tax is paid only by members of the national church. The individual municipal rates are checked against the Danish Ministry of Taxation’s own 2026 municipal-rate table.
Same tax, different rate
Municipal tax is charged on taxable income — income after the employment and job allowances. The rate is set by each municipality and varies across the country: with the rates in force it ranges from 23,39 % to 26,30 %, with a national average of 25,00 %. That is why the same gross pay can give a different net pay depending on where you live.
National average by default — never silently wrong
The calculator lets you choose among 17 municipalities (the largest, plus examples with the lowest and highest rate). If you do not choose one, it uses the national average and says so clearly in the result — so you never get a wrong figure without knowing. The full table of all 98 municipalities is a later enhancement, and the individual municipal rates are only partially confirmed.
Church tax is optional
Church tax is paid only by members of the national church and is collected together with the municipal tax. With the rates in force the national average is around 0,87 %. In the calculator it is off by default; turn it on if you are a member. The rates are those in force for 2026 and are confirmed against the skm.dk municipal-tax table at the final review.