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DenmarkSkat.dk

Extra pension deduction base rises to 90.300 kr. for 2027

The pension contribution base for the ekstra fradrag rises to 90.300 kr. in 2027: at most 28.896 kr. at 32 % within 15 years of folkepensionsalderen, 10.836 kr. at 12 % beyond it.

By Taxxa AI OyPublished 4 November 2026

Tax

The contribution base for the ekstra pensionsfradrag rises to 90.300 kr. in 2027, up from 87.800 kr. in 2026Skat. The deduction is an automatic ligningsmæssigt fradrag granted when you or your employer pay into pensionsordninger med løbende udbetalinger and ratepensioner, calculated as a percentage of those contributions up to the cap.

The percentage depends on how many years remain until the income year in which you reach folkepensionsalderenSkat. With 15 years or less to go, the extra deduction is 32 % of contributions up to 90.300 kr. in 2027Skat — a maximum of 90.300 kr. x 0,32 = 28.896 kr.Skat, against 87.800 kr. x 0,32 = 28.096 kr. in 2026. With more than 15 years to go, it is 12 % of contributions up to the same baseSkat — at most 90.300 kr. x 0,12 = 10.836 kr. in 2027Skat, against 87.800 kr. x 0,12 = 10.536 kr. in 2026.

The base is the sum of the income year's contributions: private-scheme payments deductible under PBL § 18 and employer-administered scheme payments eligible for bortseelse under PBL § 19Skat. From that sum the income year's taxable payouts from current-payment schemes, rateforsikringer and rateopsparinger (PBL § 20, stk. 1, nr. 1-4) are subtracted where such payouts were made in the preceding income year. Several payouts are never subtracted, including invalidepension until folkepensionsalderen, rate benefits on invalidity, spouse and partner pensions, survivors' benefits, tjenestemandspension and børnepension.

Folkepensionsalderen itself depends on birth year and runs from 65 år for those born on 31 December 1953 or earlier up to 70 år for those born in 1971 or later, in half- and full-year steps. The table figures are vejledende: the age may be raised further as it is adjusted to average life expectancy, which can move a saver between the 32 % and 12 % brackets over time.

For advisers the 2027 consequence is concrete: contributions above 90.300 kr. earn no further ekstra fradragSkat, so top-up payments should be sized and timed so the year's contributions use the cap without overshooting it — especially for clients within 15 years of folkepensionsalderen, where each krone under the cap is worth 32 øre in extra deduction. The fradrag is automatic; nothing is applied for.

Legal basis: pensionsbeskatningslovens regler om ekstra fradrag (PBL §§ 18-20) as presented in Skattestyrelsens guidance Ekstra pensionsfradrag, applied to income year 2027.

Check whether 2027 pension contributions exceed 90.300 kr. and time any top-up payments so the 32 % or 12 % ekstra fradrag is fully used.

Sources

Ekstra pensionsfradrag