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AgreedPolitical agreement

Agreement: tax reform including abolition of the middle tax and lower corporation tax

Agreed 12 November 2026 · Skatte- og Vækstministeriet

Official title: Aftale om skattereform

In short

Reading time: 1 min
  • Parties: the Government and Dansk Folkeparti
  • What is agreed:
    • The agreement proposes that the middle tax and the top-top tax are abolished, and that corporation tax is reduced from 22 to 19 per cent.
    • The agreement also proposes lower duty on petrol and diesel in 2027.
  • When: The agreement was made on 12 November 2026. It is not an act: what is to apply must first be passed by the Danish Parliament or implemented in another way.

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.

The agreement proposes that the middle tax and the top-top tax are abolished, and that corporation tax is reduced from 22 to 19 per cent. The rules only apply once the Danish Parliament (Folketinget) has passed them. The agreement is a voting agreement.

What the agreement says:

  • The middle tax of 7.5 per cent on income above DKK 659,900 is abolished. It is phased out until full abolition from 2029.
  • The top-top tax of 5 per cent on income above DKK 2,668,200 is abolished from 2028.
  • Corporation tax is reduced by 3 percentage points, from 22 to 19 per cent.
  • The ceiling on the share savings account is gradually raised to DKK 514,600 (2027 level), and the threshold for the low tax on share income is gradually raised to DKK 113,300 (2027 level).
  • The duty on petrol and diesel is reduced in 2027 by DKK 2 per litre including VAT.
  • The planned increase in the registration duty on electric cars is postponed by one year.

According to the agreement, the abolition of the middle tax and the top-top tax is estimated to give a tax reduction to approximately 619,000 Danes.

Bills that implement the agreement

No bills have been linked to the agreement yet. A link is only shown when a person has confirmed it.

Source

The agreement text (PDF, in Danish)

The explanation is based only on the agreement text – not on press releases.