Denmark’s 2026 tax reform replaced the single top-tax bracket with three tiers: middle tax (mellemskat), top tax (topskat), and top-top tax (toptopskat). Most earners between DKK 641,200 and DKK 777,900 will pay less than they did in 2025. The system layers AM-bidrag (8%), bottom tax (12.01%), and municipal tax (national average 25.05%) before state brackets apply. Qualifying expats earning at least DKK 65,400/month can opt for the Forskerordningen flat 27% rate — an effective 32.84% combined rate including AM-bidrag. All Danish tax residents must declare worldwide income, including foreign accounts, regardless of where they’re held.