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:
| Year | 2016 | 2015 | |
| Gross salary (value of company car included) | 62.390,00 | 61.590,00 | |
| ATP | - 90,00 | - 90,00 | |
| Rates | 62.300,00 | 61.500,00 | |
| AM 8% | - 4.984,00 | - 4.920,00 | |
| 57.316,00 | 56.580,00 | ||
| Tax 26 % | -14.902,16 | -14.710,80 | |
| Net Sum | 42.413,84 | 41.869,20 |
You can download an Excel spreadsheet with the calculation here: 26_pct_tax_2016.xlsx.