Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
97,000 kr
Direct Federal Tax 12,11%
- 10,789 kr
Communal tax
- 19,439 kr
Church tax
- 831 kr
Arbejdsmarkedets Tillaegspension (ATP)
- 1,136 kr
Total tax
- 32,195 kr
Net pay
* 64,805 kr
Marginal tax rate
32.8%
Average tax rate
33.2%
66.8%
Net pay
33.2%
Total tax
Total tax
Net pay
The Taxberg
64,805 kr
Net pay
13,922 kr
Tax the employer pays
32,195 kr
Tax you pay
Total tax paid
46,116 kr
Did you know your employer also pays tax on your salary? It costs the employer 13,922 kr to pay you 97,000 kr. In other words, every time you spend 10 kr of your hard-earned money, 4.75 kr goes to the government.
Real tax rate
41.6%
So, with you and the employer both paying tax, what used to be a 33.2% tax rate now rises to 41.6%, meaning your real tax rate is actually 8.4% higher than what it seemed at first.
Summary
If you make 97,000 kr a year living in the region of Skive, Denmark, you will be taxed 32,195 kr. That means that your net pay will be 64,805 kr per year, or 5,400 kr per month. Your average tax rate is 33.2% and your marginal tax rate is 32.8%. 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 32.76 kr, hence, your net pay will only increase by 67.24 kr.
Bonus Example
A 1,000 kr bonus will generate an extra 672 kr of net incomes. A 5,000 kr bonus will generate an extra 3,362 kr of net incomes.
North America
Country 
Net pay
Average tax
Rank
USA
DKK 86452
10.9%
1
Canada
DKK 73678
24.0%
2
NOTE* Withholding is calculated based on the Skive tables of Denmark, income tax. For simplification purposes some variables (such as marital status and others) have been assumed. This document does not represent legal authority and shall be used for approximation purposes only.