Annual personal allowance before bottom and municipal tax apply.

Source: Skatteministeriet – personfradrag, personskatteloven § 10 · Effective 2026-01-01

State bottom-bracket tax rate on personal income after AM-bidrag.

Source: Skatteministeriet – bundskat, personskatteloven § 6 · Effective 2026-01-01

Municipal income tax rate used for Danish residents in the Copenhagen area.

Source: SKAT – kommuneskat, Capital Region indication (København 23,7 % + kirkeskat excl.) · Effective 2026-01-01

Flat municipal-equivalent rate applied to non-resident (cross-border) employees: 25 % in 2026.

Source: Personskatteloven § 8 c – skatteprocent svarende til kommunal indkomstskat for begrænset skattepligtige · Effective 2026-01-01

Annual income after AM-bidrag above which mellemskat applies.

Source: Skatteministeriet – mellemskattegrænse (efter AM-bidrag) · Effective 2026-01-01

Middle-bracket state tax rate introduced by the 2026 tax reform.

Source: Skatteministeriet – mellemskat 7,5 % (from 2026, formerly topskat) · Effective 2026-01-01

Annual income after AM-bidrag above which the new topskat applies.

Source: Skatteministeriet – topskattegrænse fra 2026 (personskatteloven § 7 a) · Effective 2026-01-01

Top-bracket state tax rate from income year 2026.

Source: Skatteministeriet – topskat 7,5 % fra 2026 · Effective 2026-01-01

Annual income after AM-bidrag above which toptopskat applies.

Source: Skatteministeriet – toptopskattegrænse (personskatteloven § 8) · Effective 2026-01-01

Highest state tax bracket from income year 2026.

Source: Skatteministeriet – toptopskat 5 % fra 2026 · Effective 2026-01-01

Cap on the combined bottom, middle and municipal income tax rate (excluding AM-bidrag, topskat and toptopskat).

Source: Personskatteloven § 19 – skatteloft for personlig indkomst 2026 · Effective 2026-01-01

Employment allowance as a share of the AM-bidrag base, capped below.

Source: SKAT – beskæftigelsesfradrag 12,75 % (ligningsloven § 9 J) · Effective 2026-01-01

Maximum annual employment allowance.

Source: SKAT – maksimalt beskæftigelsesfradrag 2026 · Effective 2026-01-01

Extra employment allowance for single parents.

Source: Ligningsloven § 9 J, stk. 4 – ekstra beskæftigelsesfradrag til enlige forsørgere · Effective 2026-01-01

Maximum extra employment allowance for single parents.

Source: Ligningsloven § 9 J, stk. 3-4 – maksimum 2026 · Effective 2026-01-01

Job allowance rate on income above the threshold.

Source: SKAT – jobfradrag 4,5 % af indkomst over 235.200 kr. · Effective 2026-01-01

Income threshold above which the job allowance is calculated.

Source: SKAT – jobfradrag, bundgrænse 2026 · Effective 2026-01-01

Maximum annual job allowance.

Source: SKAT – maksimalt jobfradrag 2026 · Effective 2026-01-01

Approximate share of documented commuting cost recovered as reduced Danish tax for Øresund commuters (the deduction reduces taxable income, not tax).

Source: Modelled from SKAT befordringsfradrag mechanics (ligningsloven § 9 C) · Effective 2026-01-01

Round-trip kilometres above 120 per day are only deductible at the reduced rate.

Source: SKAT – kørselsfradrag, ligningsloven § 9 C · Effective 2026-01-01

Deduction per km for the part of the daily round trip between 25 and 120 km.

Source: Skatterådets befordringsfradrag-sats, 25–120 km · Effective 2026-01-01

Reduced deduction per km above 120 km of daily round trip (full rate is kept in certain peripheral municipalities, which do not apply to Øresund commuters).

Source: Skatterådets befordringsfradrag-sats, over 120 km · Effective 2026-01-01

Extra deduction per Øresund bridge crossing by car, on top of the km deduction.

Source: SKAT – brofradrag Øresundsbron, bil (ligningsloven § 9 C stk. 9) · Effective 2026-01-01

Extra deduction per Øresund bridge crossing by train or bus, on top of the km deduction.

Source: SKAT – brofradrag Øresundsbron, tog (ligningsloven § 9 C stk. 9) · Effective 2026-01-01

The travel deduction is a ligningsmæssigt fradrag: roughly 26 % of the deducted amount comes back as lower tax.

Source: Skatteministeriet – skatteværdi af ligningsmæssige fradrag 2026 · Effective 2026-01-01

Combined municipal and regional income tax rate in Lund.

Source: Skatteverket / SCB – kommunal- och regionskatt, Lund · Effective 2026-01-01

Combined municipal and regional income tax rate in Helsingborg.

Source: Skatteverket / SCB – kommunal- och regionskatt, Helsingborg · Effective 2026-01-01

Average Swedish municipal tax rate, used for other locations.

Source: SCB – genomsnittlig kommunal skattesats · Effective 2026-01-01

Price base amount, used to compute the basic deduction (grundavdrag) and other limits.

Source: Skatteverket – prisbasbelopp 2026 · Effective 2026-01-01

Smallest basic deduction, applied at higher income levels.

Source: Skatteverket – lägsta grundavdrag (0,29 × prisbasbeloppet) · Effective 2026-01-01

Indicative maximum annual earned income tax credit. The exact credit follows a sliding scale.

Source: Modelled maximum jobbskatteavdrag (Skatteverket calculation rules) · Effective 2026-01-01

Taxable income (after basic deduction) above which state income tax applies.

Source: Skatteverket – skiktgräns för statlig inkomstskatt 2026 · Effective 2026-01-01

State income tax rate above the threshold.

Source: Skatteverket – statlig inkomstskatt 20 % · Effective 2026-01-01

Maximum share of working time that may be performed outside Denmark while Danish taxation still applies to the whole salary. Above this, income is split proportionally between the two countries based on where the work was actually performed.

Source: Öresundsavtalet (SÖ 2024:12) via Øresunddirekt – distansarbete får utgöra högst 50 % av arbetsdagarna · Effective 2025-01-01

The 50 % test is measured over rolling twelve-month periods, which may start in the previous calendar year and end in the next. Holiday and sick leave count as working days in the country of employment.

Source: Öresundsavtalet (SÖ 2024:12), artikel 1 – varje tolvmånadersperiod · Effective 2025-01-01

You can normally remain covered by Danish social security while teleworking from Sweden for less than 50 % of your total working time, provided both employer and employee apply for it. Otherwise the general rule applies: 25 % or more of work in your country of residence moves your social security there.

Source: EU framework agreement on cross-border telework (Article 16 of Regulation 883/2004), applied by Försäkringskassan and Udbetaling Danmark · Effective 2023-07-01

Without a telework agreement, performing 25 % or more of your work in your country of residence moves your social security membership there.

Source: Förordning (EG) 883/2004, artikel 13 – väsentlig del av arbetet · Effective 2010-05-01

From income year 2025 the agreement covers public-sector employees as well as private-sector employees.

Source: Skatteverket – nytt Öresundsavtal gäller från inkomstår 2025 för både privat och offentligt anställda · Effective 2025-01-01

Estimated monthly cost of a Lund–Copenhagen train pass.

Source: Estimated Øresund monthly commuter train pass · Effective 2026-08-01

Estimated monthly cost of a Helsingborg–Copenhagen commute.

Source: Estimated Øresund monthly commuter train pass · Effective 2026-08-01

Estimated round-trip bridge cost per commuting day on a commuter deal.

Source: Estimated Øresund bridge commuter agreement price per crossing · Effective 2026-08-01

Estimated fuel or charging cost per commuting day.

Source: Estimated fuel/energy cost for a Malmö–Copenhagen round trip · Effective 2026-08-01

Estimated monthly workplace parking cost in Copenhagen.

Source: Estimated central Copenhagen monthly parking · Effective 2026-08-01

Estimated monthly local transport when living and working in Copenhagen.

Source: Estimated local transport for a Copenhagen resident · Effective 2026-08-01

Typical monthly rent for a two-room apartment in Copenhagen.

Source: Estimated market rent, 2 rooms, Copenhagen · Effective 2026-08-01

Estimated monthly electricity, water and broadband in Sweden.

Source: Estimated household utilities, Sweden · Effective 2026-08-01

Estimated monthly electricity, water and broadband in Denmark.

Source: Estimated household utilities, Denmark · Effective 2026-08-01

Minimum share of the purchase price you must pay in cash in Sweden.

Source: Finansinspektionen – bolånetak, maximum loan 85 % of the value · Effective 2026-01-01

Assumed yearly amortisation of the loan amount, in line with the Swedish amortisation requirement for high loan-to-value and high loan-to-income borrowers.

Source: Finansinspektionen – amorteringskrav · Effective 2026-01-01

Tax reduction for mortgage interest in Sweden: 30 % of interest up to 100 000 SEK per person and year, 21 % above.

Source: Skatteverket – ränteavdrag, 30 % up to 100 000 SEK of interest per year · Effective 2026-01-01

Interest above this amount per year only gives a 21 % tax reduction.

Source: Skatteverket – ränteavdrag · Effective 2026-01-01

Swedish property fee for an apartment: 0.3 % of the assessed value, capped at a fixed amount per apartment. There is no value-based property tax on homes.

Source: Skatteverket – kommunal fastighetsavgift, bostadsrätt (maximum per apartment) · Effective 2026-01-01

Nominal Danish mortgage cost, including the contribution rate charged by the mortgage bank.

Source: Estimated 30-year fixed realkredit rate including bidragssats · Effective 2026-08-01

Minimum cash share of the purchase price in Denmark.

Source: Danish law – minimum 5 % own payment when buying a home · Effective 2026-01-01

Assumed yearly repayment of principal on a Danish annuity mortgage. Interest-only loans are common and would lower this.

Source: Modelling assumption – 30-year annuity loan, early-years principal share · Effective 2026-08-01

Tax value of interest paid in Denmark, roughly 25.6 % (higher for the first 50 000 DKK of negative net capital income).

Source: Skatteministeriet – skatteværdi af rentefradrag 2026 · Effective 2026-01-01

Danish property value tax of 0.51 % of the public property valuation, 1.4 % above 9.2 million DKK.

Source: Ejendomsskatteloven – ejendomsværdiskat 0.51 % below the progression limit · Effective 2026-01-01

Land tax on the assessed land value. Applied here to an assumed land share of the property value.

Source: Ejendomsskatteloven – grundskyld, municipal rate (Copenhagen level) · Effective 2026-01-01

Share of the property value treated as land value when estimating grundskyld.

Source: Modelling assumption – land share of an apartment valuation · Effective 2026-08-01

If you live in Sweden but earn almost all of your income in Denmark, you may have too little Swedish tax left to use the Swedish interest deduction, and can instead claim it in Denmark under the grænsegænger rules.

Source: Skatteverket / Skattestyrelsen – ränteavdrag for cross-border commuters · Effective 2026-01-01

Food, insurance, phone, local transport, leisure and other.

Source: Estimated everyday spending, single household, Copenhagen · Effective 2026-08-01

Additional everyday spending for a second adult.

Source: Modelled household economies of scale · Effective 2026-08-01

Additional everyday spending per child.

Source: Modelled household economies of scale · Effective 2026-08-01

Monthly child allowance per child in Sweden (before flerbarnstillägg).

Source: Försäkringskassan – barnbidrag per barn och månad · Effective 2026-01-01

Indicative monthly child allowance per child in Denmark. The actual amount depends on the child's age and is income-tapered above 961,100 DKK.

Source: Udbetaling Danmark – børne- og ungeydelse (indicative average per child) · Effective 2026-01-01

Total occupational pension share of salary in the public sector.

Source: Typical Danish public-sector pension contribution (collective agreements) · Effective 2026-01-01

No occupational pension assumed unless entered manually.

Source: Self-employed – no employer scheme assumed · Effective 2026-01-01

Means-tested pension supplement for people living alone.

Source: Beskæftigelsesministeriet – pensionstillæg, reelt enlige, 2026 · Effective 2026-01-01

Means-tested pension supplement for married or cohabiting pensioners.

Source: Beskæftigelsesministeriet – pensionstillæg, andre, 2026 · Effective 2026-01-01

Other taxable income you can have before the pension supplement is reduced (single).

Source: Ældre Sagen / Udbetaling Danmark – fradrag ved pensionstillæg, enlig, 2026 · Effective 2026-01-01

Other taxable income allowed before the pension supplement is reduced (couple).

Source: Ældre Sagen / Udbetaling Danmark – fradrag ved pensionstillæg, gift/samlevende, 2026 · Effective 2026-01-01

Share of income above the free amount by which the pension supplement is reduced.

Source: Lov om social pension – aftrapning af pensionstillæg · Effective 2026-01-01

Years of residence or insured employment in Denmark required for a full state pension. Fewer years give a proportional (brøkpension) amount.

Source: Lov om social pension – 40 års bopæl/beskæftigelse for fuld folkepension · Effective 2026-01-01

Danish state pension age in 2026. It rises to 68 in 2030, 69 in 2035 and 70 in 2040.

Source: Beskæftigelsesministeriet – folkepensionsalder 2026 · Effective 2026-01-01

Estimated annual ATP lifelong pension after a full working life of full contributions.

Source: Modelled full-career ATP Livslang Pension · Effective 2026-01-01

Income base amount used for pension ceilings.

Source: Skatteverket / Pensionsmyndigheten – inkomstbasbelopp 2026 · Effective 2026-01-01

Share of pensionable income credited to the Swedish state pension each year.

Source: Pensionsmyndigheten – 18,5 % pensionsrätt (16 % inkomstpension, 2,5 % premiepension) · Effective 2026-01-01

Deducted from income before pensionable income is calculated, which is why the ceiling is 8.07 income base amounts of salary.

Source: Pensionsmyndigheten – allmän pensionsavgift 7 % · Effective 2026-01-01

Maximum pensionable income in income base amounts (equivalent to 8.07 IBB of salary, 672,600 SEK in 2026).

Source: Lagen om inkomstgrundad ålderspension – tak 7,5 inkomstbasbelopp · Effective 2026-01-01

Reference retirement age used in the Swedish system.

Source: Pensionsmyndigheten – riktålder för pension · Effective 2026-01-01

Annuity divisor at age 65 that converts pension capital into a lifelong yearly pension.

Source: Modelled from Pensionsmyndigheten's delningstal · Effective 2026-01-01

How much the annuity divisor falls for each year you postpone retirement.

Source: Modelled from Pensionsmyndigheten's delningstal by age · Effective 2026-01-01

Typical Swedish occupational pension contribution below the ceiling.

Source: ITP1 / SAF-LO style occupational pension – 4,5 % up to 7,5 inkomstbasbelopp · Effective 2026-01-01

Typical Swedish occupational pension contribution above the ceiling.

Source: ITP1 style occupational pension – 30 % above 7,5 inkomstbasbelopp · Effective 2026-01-01

Comparable Swedish salary as a share of the Danish salary for the same role. Average full-time pay in Sweden is roughly 28 % lower than in Denmark once converted to the same currency.

Source: Eurostat / SCB & Danmarks Statistik – average full-time monthly earnings, Sweden vs Denmark · Effective 2026-01-01

Age at which a full working life is assumed to begin.

Source: Modelling assumption · Effective 2026-01-01

Annual real (inflation-adjusted) return assumed on funded occupational pension capital.

Source: Modelling assumption – long-run real return after fees · Effective 2026-01-01

Number of years occupational pension capital is spread over when converted into a monthly amount.

Source: Modelling assumption – typical payout horizon · Effective 2026-01-01