What is personfradrag (the personal allowance)?

In short

The personfradrag is the amount everyone can earn tax-free each year before income tax kicks in. In 2026 it is DKK 54,100.

In practice

The allowance is applied automatically through your preliminary tax. Any unused part transfers to your spouse. The 8% labour-market contribution is still paid on all salary income — even below the allowance.

Related terms

• Topskat (top-bracket tax)
• Forskudsopgørelse (preliminary tax assessment)
• AM-bidrag (labour-market contribution)
• See every term in the dictionary

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