Summary
If you make 40,000 kr a year living in the region of Kerteminde -, Denmark, you will be taxed 13,672 kr. That means that your net pay will be 26,328 kr per year, or 2,194 kr per month. Your average tax rate is 34.2% and your marginal tax rate is 33.2%. This marginal tax rate means that your immediate additional income will be taxed at this rate. For instance, an increase of 100 kr in your salary will be taxed 33.15 kr, hence, your net pay will only increase by 66.85 kr.
Bonus Example
A 1,000 kr bonus will generate an extra 669 kr of net incomes. A 5,000 kr bonus will generate an extra 3,343 kr of net incomes.