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Working in Denmark, living in Sweden: your net salary

Gross salary in Denmark, household in Sweden: deductions in both countries, the cross-border status and what you keep.

Rules 2026 · updated 11 November 2026

Gross salary
DKK

Gross pay from your employer in DKK.

h

Your job in Denmark

%

Own share of the labour-market pension (arbejdsmarkedspension) withheld by the employer — typically 4 % under collective agreements (often a third of the total). Deducted before AM-bidrag and tax. Enter 0 if you have no pension scheme.

More options
%

Your household in Sweden

Working days and cross-border status

Taxed only in Denmark; Sweden exempts it

Days worked from home in Sweden count as work in Denmark as long as at least 50 % of your working time is in Denmark (Øresund agreement, since 2025).

km
How you cross the Øresund

Danish deduction of 50 DKK per trip by car or 8 DKK by train (2026), with a tax value of 25 %.

Health insurance

Health cover through the Danish public system (special Danish health card, also valid for care in Sweden); no premium, no option.

Assumptions

Default: ECB reference rates of 11 November 2026 (1 DKK = 1.4783 SEK). Danish amounts are computed in DKK; the rate only converts them for display and for the Swedish tax on days worked in Sweden.

Days actually worked (without holidays and sick days); base for the shares above.

Your net incomeTaxed only in Denmark; Sweden exempts it
Net per year
SEK 455,850
gross SEK 716,680
≈ DKK 308,361
Net per month
SEK 37,987
gross SEK 59,723
≈ DKK 25,697
Net per hour
SEK 219.16
gross SEK 344.56
≈ DKK 148.25
Net SEK 455,850 63.6%Deductions Denmark SEK 260,830 36.4%Deductions Sweden SEK 0 0%

Breakdown

Gross salarySEK 716,680DKK 484,800
Denmark — country of work
Labour-market contribution (AM-bidrag)8%8 % of gross minus ATP and your pension share (464,412 kr.).SEK 54,923DKK 37,153
ATP pension (employee share)99 kr. per month (A-sats by working hours).SEK 1,756DKK 1,188
Occupational pension (your share)4%SEK 28,383DKK 19,200
Municipal tax 25 % (non-resident, PSL § 8 c)25%SEK 110,816DKK 74,962
State bottom tax (bundskat)12.01%12.01 % of personal income 427,259 kr. minus the personal allowance.SEK 66,252DKK 44,816
Commuting deduction incl. Øresund Bridge (tax value)Befordringsfradrag 0 DKK (3.17 DKK/km for 25–120 km a day, 1.59 above) + Øresund Bridge 3,520 DKK (8 DKK per trip by train), deducted at the 25 % municipal rate.SEK 1,301-DKK 880
Subtotal 36.4%SEK 260,830
Sweden — country of residence
Income tax Sweden (residence)Sweden does not tax the Danish salary (Nordic treaty art. 25 (6) b) — report it in the Swedish return under “övriga upplysningar”.SEK 0
Subtotal 0%SEK 0
Total deductions 36.4%SEK 260,830
Net incomeSEK 455,850
Net income in DKKDKK 308,361

If you lived and worked in Denmark

Net as a residentDKK 307,331 ≈ SEK 454,327
Net as a cross-border workerSEK 455,850

SEK 1,523 more per year as a cross-border worker

Same gross, same household. Living costs are not included. Danish resident, national average municipal tax, no church tax.

Full salary calculator in Denmark →

Conversion and days

Annual salary (12 × monthly, excl. ferietillæg)DKK 480,000
+ ferietillæg 1 % (holiday supplement)DKK 4,800
Annual grossDKK 484,800
Paid hours per year (hours × 52; holiday weeks included)2,080 h
Exchange rate (SEK per DKK, your input)1.4783
= Annual gross in SEKSEK 716,680

Good to know

  • Øresund agreement (from 2025): days worked from home in Sweden count as work in Denmark as long as at least half of your working time over each 12-month period is spent in Denmark; Denmark then taxes the whole salary and compensates Sweden itself. Above 50 % the pay is split by working days. You entered 0 of 220 days → within the limit.
  • Danish tax as for a limited taxpayer: AM-bidrag 8 %, bundskat and the higher bands as for residents, municipal tax at the national average rounded down to 25 % (no church tax), full personfradrag (54,100 DKK) and the employment deductions. The cross-border rules for people with ≥ 75 % of their income in Denmark (interest deductions, joint taxation) are not modelled.
  • Social security and health cover in Denmark (Reg. 883/2004): you get the special Danish health card and can be treated in Sweden too; no premium. The Danish employer-administered pension and ATP are deducted as entered.
  • Amounts in SEK at 1.4783 SEK per DKK; original DKK amounts shown next to the Danish items.
Official sources (27) · 2026

Working in Denmark, living in Sweden: the Øresund rules

Denmark taxes your salary and Sweden exempts it completely, without taking it into account for the tax rate. Under the Øresund agreement in force since 2025, days worked from home in Sweden still count as work in Denmark as long as at least half of your working time over each 12-month period is spent in Denmark; otherwise, the pay is split by working days and Sweden taxes its part.

As a non-resident you pay the 8 % AM-bidrag, the same state taxes as residents and a municipal tax at the national average rounded down to 25 %, with no church tax; you get the full personal allowance and the employment deductions. The commuting deduction (from 25 km a day) and the Øresund Bridge deduction (50 DKK per trip by car, 8 DKK by train) have a tax value of 25 %.

Social security and health cover are Danish; once home office reaches 25 %, social security moves to Sweden unless you obtain the Danish–Swedish exception, which requires at least 50 % of your work in Denmark. Results are shown in Swedish kronor at an exchange rate you can change, with the Danish amounts in DKK. Not modelled: the cross-border rules for people with at least 75 % of their income in Denmark (interest deductions, joint taxation).