DenmarkSkat.dk
Green check 2027 stays at DKK 875, tapers above DKK 512,700
The 2027 pensioner green check stays at DKK 875 with the 7.5% taper now off mellemskattegrundlaget above DKK 512,700; the DKK 280 supplement and DKK 240 per-child amounts are unchanged at higher income limits.
By Taxxa AI OyPublished 23 October 2026
Pensioners receiving folkepension or førtids-, senior- or tidlig pensionSkat get a tax-free green check of DKK 875 for income year 2027
Retsinformation, the same nominal amount as for 2026
Skat. The amount is credited automatically on the forskudsopgørelse and depends on income
Skat.
Eligibility turns on status at the start of the yearSkat. The recipient must have reached folkepensionsalderen or receive one of the qualifying pensions
Retsinformation, and must be fully taxable in Denmark — or a grænsegænger — on the first day of the income year
Skat. People taxed under the researcher scheme (forskerordningen) get no green check
Skat.
The taper arithmetic changes in one material respect. For 2027 the DKK 875 is reduced by 7.5% of the part of mellemskattegrundlaget that exceeds DKK 512,700, measured after the 8% labour-market contribution (am-bidrag) is deductedSkat. For 2026 the corresponding threshold was DKK 498,200
Skat and the base was topskattegrundlaget
Skat. Practitioners should therefore re-point any worksheet that still tapers against topskattegrundlaget: the 2027 calculation runs off the mellemskat base.
The supplement (tillæg) to the green check is DKK 280Skat. It goes to the same pensioner group whose income is below DKK 299,600 in 2027
Skat, up from DKK 291,100 in 2026
Skat.
The separate green check for providers (grøn check til forsørgere) goes to people with children under 18Skat. It pays DKK 240 per child in 2027
Skat, capped at DKK 480 for two children
Skat, unchanged in nominal terms from 2026
Skat. The recipient must be fully taxable, including as a grænsegænger, on the first day of the income year
Skat. The child must be under 18 at the end of the income year
Skat, born no later than the first day of the year
Skat, and resident in Denmark on the first day, subject to short stays abroad and temporary education stays abroad
Skat. The child must not have married
Skat, must not be placed outside the home or in a residential facility
Skat, and must not otherwise be supported by public funds
Skat. People taxed under forskerordningen cannot receive it
Skat.
Where parents share custody, the provider amount is split equally, DKK 120 per child to each parentSkat. As a starting point it is included in the forskudsopgørelse of the parent or parents who hold custody and receive børne- og ungeydelse; a parent with sole custody receives the full supplementary amount for that child
Skat. Foster parents (plejeforældre) under § 78 of lov om social service also qualify
Skat.
The taper for the provider benefit is 7.5% of income above the threshold after am-bidragSkat. For pensioners the threshold is DKK 524,367 in 2027
Skat, up from DKK 509,867 in 2026
Skat. For non-pensioners it is DKK 512,700 in 2027
Skat, up from DKK 498,200 in 2026
Skat.
Check 2027 forskudsopgørelser for pensioner clients and for parents: confirm the DKK 875, the DKK 280 supplement cut-off at DKK 299,600, and the per-child DKK 240 amountsSkat are present, and that taper calculations use the 2027 thresholds against mellemskattegrundlaget
Skat.
Legal basis: lov om skattefri kompensation for forhøjede energi- og miljøafgifter §§ 1–2 on eligibility, amounts and the 7.5% taper; taper base and thresholds as indexed under personskattelovens § 20 with the 2027 figures in SKAT's Grøn check guidance.
Review 2027 forskudsopgørelser for qualifying pensioners and parents and correct taper calculations to the 2027 thresholds against mellemskattegrundlaget.