Rates and amounts
What you get – and what it costs. Official rates for 2026 and 2027 (when published), straight from the authorities.
Student grants (SU)
Away from home
Higher education
Student grant (SU), living away from home – higher education
The Danish state educational grant (SU) for students in higher education who do not live with their parents. The amount is taxable.
Unit: DKK per month before tax
Applies from 1 January 20267,426DKK/month
2027: 7,608 · +2.5 %
Living with parents, basic
Higher education
Student grant (SU), living with parents – basic rate (higher education)
The lowest SU for students living with their parents. If the parents' income is low, a supplement can be added.
Unit: DKK per month before tax
Applies from 1 January 20261,154DKK/month
2027: 1,182 · +2.4 %
Living with parents, maximum
Higher education, full supplement
Student grant (SU), living with parents – maximum with full supplement
The most a student in higher education living with their parents can receive: the basic rate plus the full supplement when the parents' income is low.
Unit: DKK per month before tax
Applies from 1 January 20263,202DKK/month
2027: 3,280 · +2.4 %
Away from home, aged 20+
Upper secondary
Student grant (SU), away from home, aged 20+ (upper secondary)
SU for students in upper secondary education aged 20 or over who do not live with their parents.
Unit: DKK per month before tax
Applies from 1 January 20267,426DKK/month
2027: 7,608 · +2.5 %
Away from home, aged 18–19
Upper secondary, basic (approved)
Student grant (SU), approved away from home aged 18–19 – basic rate
The basic rate for 18–19-year-old students in upper secondary education approved as living away from home. Also depends on the parents' income.
Unit: DKK per month before tax
Applies from 1 January 20264,764DKK/month
2027: 4,881 · +2.5 %
Living with parents, basic
Upper secondary
Student grant (SU), living with parents – basic rate (upper secondary)
The lowest SU for students in upper secondary education who live with their parents.
Unit: DKK per month before tax
Applies from 1 January 20261,154DKK/month
2027: 1,182 · +2.4 %
SU loan
Loan per month
Student loan (SU loan)
On top of SU, students in higher education can borrow up to this amount per month from the state. The loan must be repaid.
Unit: DKK per month (loan)
Applies from 1 January 20263,799DKK/month
2027: 3,892 · +2.4 %
Earnings limit, lowest
Higher education, per grant month
Earnings limit with SU – lowest, per month of grant (higher education)
How much you can earn per month while receiving SU before you must pay SU back. This is the lowest limit; it is higher in months without SU.
Unit: DKK per month before tax, after labour market contribution
Applies from 1 January 202620,749DKK/month
2027: 21,351 · +2.9 %
Earnings limit, lowest
Upper secondary, per grant month
Earnings limit with SU – lowest, per month of grant (upper secondary)
How much a student in upper secondary education can earn per month with SU before it must be paid back.
Unit: DKK per month before tax, after labour market contribution
Applies from 1 January 202615,297DKK/month
2027: 15,741 · +2.9 %
Unemployment benefits
Maximum rate
Full-time insured
Unemployment benefit, maximum rate (full-time insured)
The most an unemployed person insured full-time can receive in unemployment benefit from an unemployment insurance fund (90% of previous pay, capped at this amount). Taxable.
Unit: DKK per month
Applies from 1 January 2026Source: Vejledning om satser for dagpenge m.v. 2026 (VEJ nr. 10230, Retsinformation)
22,041DKK/month
2027: not published
New-graduate rate
With dependants, full-time
Unemployment benefit, new-graduate rate with dependants (full-time)
Unemployment benefit for newly graduated people who support children.
Unit: DKK per month
Applies from 1 January 2026Source: Vejledning om satser for dagpenge m.v. 2026 (VEJ nr. 10230, Retsinformation)
18,074DKK/month
2027: not published
New-graduate rate
Without dependants, full-time
Unemployment benefit, new-graduate rate without dependants (full-time)
Unemployment benefit for newly graduated people without children to support.
Unit: DKK per month
Applies from 1 January 2026Source: Vejledning om satser for dagpenge m.v. 2026 (VEJ nr. 10230, Retsinformation)
15,759DKK/month
2027: not published
State pension and senior supplement
Basic amount
State pension
State pension, basic amount
The basic amount of the state pension that all pensioners receive (may be reduced with high earnings). Taxable.
Unit: DKK per year before tax
Applies from 1 January 2026Source: Vejledning om regulering af satser pr. 1. januar 2026 (VEJ nr. 9336, Retsinformation)
90,528DKK/year
2027: not published
Pension supplement
Single
State pension, pension supplement – single
Supplement to the state pension for single people. The maximum amount – it is reduced the more other income you have.
Unit: DKK per year before tax
Applies from 1 January 2026Source: Vejledning om regulering af satser pr. 1. januar 2026 (VEJ nr. 9336, Retsinformation)
104,748DKK/year
2027: not published
Pension supplement
Married or cohabiting
State pension, pension supplement – married or cohabiting
Supplement to the state pension for married and cohabiting people (per person). The maximum – it depends on the couple's combined income.
Unit: DKK per year before tax
Applies from 1 January 2026Source: Vejledning om regulering af satser pr. 1. januar 2026 (VEJ nr. 9336, Retsinformation)
53,604DKK/year
2027: not published
Senior supplement
Maximum
Senior supplement (supplementary pension benefit), maximum
An extra annual payment to state pensioners with few assets and low income. This is the maximum amount.
Unit: DKK per year
Applies from 1 January 2026Source: Vejledning om regulering af satser pr. 1. januar 2026 (VEJ nr. 9336, Retsinformation)
26,900DKK/year
2027: not published
Child benefits
Aged 0–2
Child benefit
Child benefit, aged 0–2
The benefit many call the »child cheque«. It is paid every quarter per child and can be reduced at very high income.
Unit: DKK per year
Applies from 1 January 202621,480DKK/year
2027: 21,912 · +2.0 %
Aged 3–6
Child benefit
Child benefit, aged 3–6
The child cheque for children aged 3–6, paid every quarter.
Unit: DKK per year
Applies from 1 January 202616,992DKK/year
2027: 17,328 · +2.0 %
Aged 7–14
Child benefit
Child benefit, aged 7–14
The child cheque for children aged 7–14, paid every quarter.
Unit: DKK per year
Applies from 1 January 202613,368DKK/year
2027: 13,632 · +2.0 %
Aged 15–17
Youth benefit
Youth benefit, aged 15–17
The youth benefit for 15–17-year-olds, paid every month.
Unit: DKK per year
Applies from 1 January 202613,368DKK/year
2027: 13,632 · +2.0 %
Ordinary child allowance
Single parents, per child
Ordinary child allowance (single parents), per child
Allowance for single parents for each child, paid every quarter. Tax-free.
Unit: DKK per year, tax-free
Applies from 1 January 2026Source: Vejledning om regulering af satser pr. 1. januar 2026 (VEJ nr. 9336, Retsinformation)
6,964DKK/year
2027: not published
Extra child allowance
Single parents
Extra child allowance (single parents)
An extra allowance for single parents – the same amount regardless of the number of children. Tax-free.
Unit: DKK per year, tax-free
Applies from 1 January 2026Source: Vejledning om regulering af satser pr. 1. januar 2026 (VEJ nr. 9336, Retsinformation)
7,096DKK/year
2027: not published
Allowances, rates and thresholds
Personal allowance
Aged 18+
Personal allowance (aged 18+)
The part of your income you pay no income tax on (apart from the labour market contribution). Applies to people over 18.
Unit: DKK per year
Applies from 1 January 202654,100DKK/year
2027: 55,700 · +3.0 %
Bottom-bracket tax
Rate
Bottom-bracket tax
State tax everyone pays on income above the personal allowance. Municipal and possibly church tax come on top.
Unit: % of personal income etc.
Applies from 1 January 202612.01 %
2027: 12.01 % · unchanged
Middle-bracket tax
Rate
Middle-bracket tax, rate
Extra tax on income above the middle-bracket threshold. Introduced in 2026 (what used to be called the top-bracket tax).
Unit: % of income above the threshold
Applies from 1 January 20267.5 %
2027: 7.5 % · unchanged
Middle-bracket tax
Threshold
Middle-bracket tax, threshold
If you earn more than this per year (after the labour market contribution), you pay middle-bracket tax on the excess.
Unit: DKK per year (personal income after labour market contribution)
Applies from 1 January 2026641,200DKK/year
2027: 659,900 · +2.9 %
Top-bracket tax
Rate
Top-bracket tax, rate
Extra tax on income above the top-bracket threshold (on top of the middle-bracket tax).
Unit: % of income above the threshold
Applies from 1 January 20267.5 %
2027: 7.5 % · unchanged
Top-bracket tax
Threshold
Top-bracket tax, threshold
If you earn more than this per year (after the labour market contribution), you pay top-bracket tax on the excess.
Unit: DKK per year (personal income after labour market contribution)
Applies from 1 January 2026777,900DKK/year
2027: 800,500 · +2.9 %
Top-top-bracket tax
Rate
Top-top-bracket tax, rate
Extra tax on very high incomes above the top-top threshold.
Unit: % of income above the threshold
Applies from 1 January 20265 %
2027: 5 % · unchanged
Top-top-bracket tax
Threshold
Top-top-bracket tax, threshold
If you earn more than this per year (after the labour market contribution), you pay top-top-bracket tax on the excess.
Unit: DKK per year (personal income after labour market contribution)
Applies from 1 January 20262,592,700DKK/year
2027: 2,668,200 · +2.9 %
Labour market contribution
Of pay
Labour market contribution
A contribution deducted from pay and self-employment profit before other taxes are calculated.
Unit: % of pay
Applies from 1 January 20268 %
2027: 8 % · unchanged
Employment allowance
Rate
Employment allowance, rate
An allowance for being in work: a percentage of earned income, up to a maximum (see next rate).
Unit: % of earned income
Applies from 1 January 202612.75 %
2027: 12.75 % · unchanged
Employment allowance
Maximum
Employment allowance, maximum
The maximum employment allowance per year.
Unit: DKK per year
Applies from 1 January 202663,300DKK/year
2027: 65,200 · +3.0 %
Social assistance and housing benefit
Higher rate
Social assistance
Social assistance, higher rate
Social assistance for people over 30 (or over 25 who meet an employment requirement). Supplements, e.g. for children, can come on top.
Unit: DKK per month before tax
Applies from 1 January 202613,060DKK/month
2027: not published
Basic rate
Social assistance
Social assistance, basic rate
The basic rate of social assistance – for example for people under 30 who do not live with their parents. Supplements can come on top.
Unit: DKK per month before tax
Applies from 1 January 20267,529DKK/month
2027: not published
Under 30, living with parents
Social assistance
Social assistance, under 30 and living with parents
Social assistance for people under 30 who live with their parents.
Unit: DKK per month before tax
Applies from 1 January 20263,057DKK/month
2027: not published
Minimum rate
Social assistance
Social assistance, minimum rate
The lowest social assistance rate, which applies in specific cases under the law.
Unit: DKK per month before tax
Applies from 1 January 20267,095DKK/month
2027: not published
Child supplement
Social assistance
Social assistance, child supplement
Supplement to social assistance for people who support children.
Unit: DKK per month before tax
Applies from 1 January 20262,909DKK/month
2027: not published
Single-parent supplement
Social assistance
Social assistance, supplement for single parents
Extra supplement to social assistance for single parents.
Unit: DKK per month before tax
Applies from 1 January 20261,712DKK/month
2027: not published
Supplement, single without children
Social assistance
Social assistance, supplement for singles without children
Supplement to social assistance for single people with no children to support.
Unit: DKK per month before tax
Applies from 1 January 20261,141DKK/month
2027: not published
Youth supplement under 25
Social assistance, special
Social assistance, special youth supplement under 25
Special supplement for young people under 25 without children who receive social assistance (on specific conditions).
Unit: DKK per month before tax
Applies from 1 January 20261,083DKK/month
2027: not published
Youth supplement 25–29
Social assistance, special
Social assistance, special youth supplement aged 25–29
Special supplement for people aged 25–29 who receive social assistance (on specific conditions).
Unit: DKK per month before tax
Applies from 1 January 20262,707DKK/month
2027: not published
Maximum amount
Housing benefit
Housing benefit (boligsikring), maximum
Housing benefit for tenants who are not state pensioners. The maximum amount per year.
Unit: DKK per year
Applies from 1 January 2026Source: Vejledning om regulering af satser pr. 1. januar 2026 (VEJ nr. 9336, Retsinformation)
50,412DKK/year
2027: not published
Income limit
Housing benefit
Housing benefit (boligsikring), income limit
If the household income is above this limit, the housing benefit is reduced. The limit is higher for families with more children.
Unit: DKK per year
Applies from 1 January 2026Source: Vejledning om regulering af satser pr. 1. januar 2026 (VEJ nr. 9336, Retsinformation)
170,300DKK/year
2027: not published
Maximum rent
Housing benefit – counted
Housing benefit (boligsikring), maximum rent counted
The maximum annual rent included when calculating housing benefit.
Unit: DKK per year
Applies from 1 January 2026Source: Vejledning om regulering af satser pr. 1. januar 2026 (VEJ nr. 9336, Retsinformation)
95,500DKK/year
2027: not published
Maximum amount
Housing benefit for pensioners
Housing benefit for pensioners (boligydelse), maximum
Housing benefit for state pensioners. The maximum amount per year.
Unit: DKK per year
Applies from 1 January 2026Source: Vejledning om regulering af satser pr. 1. januar 2026 (VEJ nr. 9336, Retsinformation)
59,628DKK/year
2027: not published
Income limit
Housing benefit for pensioners
Housing benefit for pensioners (boligydelse), income limit
If the household income is above this limit, the benefit is reduced.
Unit: DKK per year
Applies from 1 January 2026Source: Vejledning om regulering af satser pr. 1. januar 2026 (VEJ nr. 9336, Retsinformation)
201,400DKK/year
2027: not published
Maximum rent
Pensioners' housing benefit – counted
Housing benefit for pensioners, maximum rent counted
The maximum annual rent included when calculating the benefit.
Unit: DKK per year
Applies from 1 January 2026Source: Vejledning om regulering af satser pr. 1. januar 2026 (VEJ nr. 9336, Retsinformation)
113,000DKK/year
2027: not published
Sources
Show all 15 sources
- SU til udeboende – videregående (su.dk) · Uddannelses- og Forskningsstyrelsen
- SU til hjemmeboende – videregående (su.dk) · Uddannelses- og Forskningsstyrelsen
- SU til udeboende – ungdomsuddannelse (su.dk) · Uddannelses- og Forskningsstyrelsen
- SU til hjemmeboende – ungdomsuddannelse (su.dk) · Uddannelses- og Forskningsstyrelsen
- Satser for SU-lån (su.dk) · Uddannelses- og Forskningsstyrelsen
- Satser for månedsfribeløb (su.dk) · Uddannelses- og Forskningsstyrelsen
- Vejledning om satser for dagpenge m.v. 2026 (VEJ nr. 10230, Retsinformation) · Beskæftigelsesministeriet (Retsinformation)
- Vejledning om regulering af satser pr. 1. januar 2026 (VEJ nr. 9336, Retsinformation) · Beskæftigelsesministeriet (Retsinformation)
- Satser for kontanthjælp 2026 (bm.dk) · Beskæftigelsesministeriet
- Satser i børne- og ungeydelsesloven (skm.dk) · Skatte- og Vækstministeriet
- Satser i personskatteloven (skm.dk) · Skatte- og Vækstministeriet
- Satser i arbejdsmarkedsbidragsloven (skm.dk) · Skatte- og Vækstministeriet
- Satser i ligningsloven (skm.dk) · Skatte- og Vækstministeriet
- Satsoversigt (bm.dk) – her kommer 2027-satserne · Beskæftigelsesministeriet
- SU-satser, oversigt (su.dk) · Uddannelses- og Forskningsstyrelsen
The rates are copied from the official sources and checked against them. We check the source pages every night; if a page changes, an editor reviews the rates. Amounts are before tax unless stated otherwise (see the (i) on each card). The change from 2026 to 2027 is calculated from the official amounts. Last checked by an editor: 4 November 2026.