Denmark%20Yearbook%20-%201998%20

Tabel 409.
Personbeskatnlngen. Oversigt
Personal taxation. Summary table
Enhed 1996 1997 1998
2 3 4
Personfradrag pr. person:
Almindeligt personfradrag
Ugifte under 18 år
Udskrivningsprocent for statsskat
Bundskat
Mellemskat
Topskat
Bundfradrag
Bundfradrag ved beregning af mellemskat
Bundfradrag ved beregning af topskat
Bundfradrag for indregning at positiv
kapitalindkomst i topskat
Arbejdsmarkedsbidrag
kr.
kr.
pct.
pct.
pct.
kr.
kr.
kr.
pct.
Gennemsnitlig kommunal
udskrivningsprocent
pct.
Gennemsnitlig amtskommunal
udskrivningsprocent
pct.
Gennemsnitlig kommunal- og amtskommunal
udskrivningsprocent
pct.
Gennemsnitlig kirkeskatteprocent pct.
Formueskat
Enlige
kr.
Ægtepar
kr.
Beskatningsprocent
pm.
Skattelofter
Det skrå skatteloft
pct.
Det wandrette skatteloft pct.
30 400 30600 31 400
21 800 21 900 22 500
12,0 10,0 8,0
5,0 6,0 6,0
15,0 15,0 15,0
134500 135300 139000
243 100 244 600 251 200
20 700 20800 21 400
2400000
4800000
7 8 8
30,4 31,2 31,7
080 0,80 0,81
7
62,0 60,0 58,0
71,0
Personal reliefs per person
Ordinary personal relief
Single under 18 years
Tax rate for State
Lower Iimt for income tax
Mean limit for income tax
Upper limit for income tax
Basic allowance
Basic allow, for coil, income tax, mean limit
Basic allow, for coil, income tax, upper limit
Basic allow, for positive capital income
for collecting income tax, upper limit
Labour market contributions
21,1 21,5 21,7 Average municipal tax rates
10,5 10,9 11,4 Average county tax rates
Average local government tax rates
Average church tax rate
Wealth tax
Single persons
Married couples
Tax rate (per mille)
Tax ceilings
4ilted tax ceiling
11orizontal tax ceiling
Mere information: Statistiske Efterretninger, Nationalregnskab, Offentlige finanser og
etalThgsbaIance.
398 Skatter og afgifter Statistisk årbog 1998