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The Finance Act for 2027

How much the state plans to spend and take in – and the change from last year. Only figures from the official sources.

  1. Bill 9 Oct 2026
  2. Agreement – not yet
  3. Passed – not yet

The bill's timeline (L 73) → · Earlier bill: L 24 (28 Aug 2026) – did not become law

Overview 2027 (bill)

Where do the figures come from?

Økonomistyrelsen/Finansministeriet: Forslag til finanslov for 2027, Oversigtstabeller (oktober 2026), pages 3 and 64. The totals are the ministry's own – not added up by us. Net amounts in current prices.

Per resident: the amount divided by the population on 1 July 2026 (6,031,699) – Statistics Denmark, FOLK1A.

Expenses
1,058.9 bn
Up 48.9 bn (4.8 %) from 2026
175,555 DKK per resident
Revenue
1,091.3 bn
Up 74.1 bn (7.3 %) from 2026
180,928 DKK per resident
Result
+32.5 bn
surplus · 2026: +7.2 bn

Expenses by area

The 8 largest areas in 2027 and the rest.

  1. Employment and gender equality276.5 bn DKK26.1 %45,838 DKK per resident
  2. Economy, municipalities and regions271.6 bn DKK25.7 %45,032 DKK per resident
  3. Defence76.4 bn DKK7.2 %12,672 DKK per resident
  4. Research, education and digitalisation60.5 bn DKK5.7 %10,037 DKK per resident
  5. Schools and youth education33.5 bn DKK3.2 %5,562 DKK per resident
  6. Finance28.6 bn DKK2.7 %4,740 DKK per resident
  7. Police, courts, prisons etc.26.3 bn DKK2.5 %4,355 DKK per resident
  8. Towns, rural areas and transport25.1 bn DKK2.4 %4,168 DKK per resident
  9. Other260.3 bn DKK24.6 %43,151 DKK per resident
Read more: how to read the figures

A change for a ministerial area is not necessarily a cut or an increase. Money can sit in reserves and only be allocated later, and tasks can move between ministries.

  • Net: the amounts are expenses minus revenue in each area.
  • Bill ≠ final act: the figures are from the bill. They often change before the Finance Act is passed.
  • Current prices: the figures are not adjusted for price increases.
  • Reserves: money in the general reserves (§ 35) is often allocated to the ministries later.
  • Reorganisation: when tasks move between ministries, the file recalculates 2026. We only compare figures from the same file.

The figures are in current prices – they are not adjusted for price increases. For comparison, consumer prices are expected to rise by approx. 1.6 % from 2026 to 2027(Økonomistyrelsen: Pris- og lønforudsætninger for finanslovforslaget for 2027 (opdateret 23. juni 2026)).

Uncertain comparison: For 11 areas, the 2026 figure in this file differs from the adopted Finance Act for 2026 by more than 1 % – e.g. because tasks have been moved between ministries. The comparison is therefore uncertain for the areas with an (i) by the figure.

Figures: Source: the Agency for Public Finance and Management (Økonomistyrelsen)– Forslag til Finanslov for 2027 (som fremsat i oktober 2026), retrieved 4 November 2026. 2026 is the appropriation for 2026 as stated in the same file.

No amounts in the file: § 22 By-, Land- og Kirkeministeriet · § 24 Ministeriet for Fødevarer, Landbrug og Fiskeri · § 25 Di­git­al­iser­ings­min­is­ter­iet.

Bill 2027, compared with 2026

Expenses by ministerial area

Common state expenses

Reserves, pensions, on-lending and holdings.

Revenue

Shown as positive amounts: how much the state expects to take in (net).

Items that change between expense and revenue

These items are an expense one year and revenue the other, so no percentage is shown.

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