The minimum rates for year 2016: DKK 62.300 per month before AM and 26% tax but after ATP.
The minimum rates for year 2015: DKK 61.500 per month before AM and 26% tax but after ATP.
When calculating backwards, we reach the following gross salary - rounded up - of
DKK 62.400 per month in 2016.
DKK 61.600 per month in 2015.
The calculation is as follows:
|Gross salary (value of company car included)||62.390,00||61.590,00|
|ATP||- 90,00||- 90,00|
|AM 8%||- 4.984,00||- 4.920,00|
|Tax 26 %||-14.902,16||-14.710,80|
You can download an Excel spreadsheet with the calculation here: 26_pct_tax_2016.xlsx.