Increase in the tax-free senior bonus
Official title (in Danish): Lov om ændring af lov om en skattefri seniorpræmie, lov om social pension og forskellige andre love (Forhøjelse af den skattefri seniorpræmie m.v.)
In short
Reading time: 1 min- What changes:
- The tax-free senior bonus is being increased, and from 2029 it will be increased further.
- The first senior bonus rises from 42,000 DKK to 53,901 DKK, and from 2029 it will be 63,080 DKK.
- The second senior bonus rises from 25,000 DKK to 32,074 DKK, and from 2029 it will be 37,420 DKK.
- Work in Greenland and the Faroe Islands now counts towards the accrual, and the same rules on counting work and income apply to people who are taxable in Denmark and have accrued work in Greenland or the Faroe Islands.
- Who: The act affects people who accrue the right to the senior bonus.
- When: The Act entered into force on 1 January 2026. Some parts entered into force on 1 July 2026. Some parts will enter into force on 1 December 2026.
- Parts of the act apply for the financial year 2027.
Written by AI from verbatim quotes from the source and checked by code and AI. Dates, tables and the fact box are calculated by fixed rules. Unofficial translation. Always read the original.
Sources and original
Read the official text (in Danish) →
The case at the Danish Parliament (ft.dk)
Source: Retsinformation.dk
Translated from Danish · The Danish version and the original source apply.
Summary by the Danish Parliament (in Danish)
Lovforslaget er en del af "Aftale om Reform af personskat" (2023) og indebærer en forhøjelse af den skattefri seniorpræmie. Derudover foreslås: • At arbejde i Grønland og på Færøerne skal tælle med i optjeningen til seniorpræmien. • At indtægter fra selvstændig erhvervsvirksomhed kan omregnes til arbejdstimer og tælle med. • At Udbetaling Danmark og Seniorpensionsenheden får mulighed for at fritage borgere fra digital selvbetjening, hvis de allerede er fritaget fra Digital Post. • At der foretages tekniske justeringer i lovgivningen, bl.a. fjernelse af forældede regler. Hovedparten af lovforslaget skal træde i kraft den 1. januar 2026, dog sådan, at visse dele har andre ikrafttrædelses- og virkningstidspunkter.
Source: Folketinget (ft.dk). Reproduced unchanged.
Timeline
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- Introduced · 8 October 2025Status in the Danish Parliament: Fremsat
- Passed · 11 December 2025Status in the Danish Parliament: 3.beh./Vedtaget
- Stadfæstet · 16 December 2025Status in the Danish Parliament: Stadfæstet
- Partly entered into force · 1 January 2026Status in the Danish Parliament: Stadfæstet
- Partly entered into force · 1 July 2026Status in the Danish Parliament: Stadfæstet
- The rest enters into force · 1 December 2026In 27 days