Less than half (37 per cent) of Danes eligible for a tax benefit on pension top-ups this year are aware of the opportunity, according to research from Epinion for the Sampension community.

A further 58 per cent said they were unaware, with the remainder unsure.

The survey also highlighted demographic differences in awareness.

Among those eligible for the benefit, 40 per cent of men had heard of it compared with 27 per cent of women.

Awareness was lowest among younger adults, at 25 per cent for those aged 18–34.

This rose to 38 per cent among 35–55-year-olds and 40 per cent among those aged 56–65.

The knowledge gap comes ahead of tax reforms taking effect from 1 January 2026, which will replace the current 15 per cent top tax with a 7.5 per cent intermediate rate on incomes between DKK 696,957 and DKK 845,543 (2026 level).

For those moving from the top tax into the intermediate band, the value of the tax deduction on pension contributions will fall accordingly.

Sampension chief advisor, Helle Dalsgaard, said this created a clear but time-limited incentive for affected savers to contribute more before year-end.

“Many Danes who currently pay top tax have the prospect of switching to middle tax under the new rules," she explained.

"If you belong to this group, the financial gain from contributing extra to your pension is particularly large this year, but few people are aware of this,” warned Dalsgaard.

“It can be a bit complicated to understand. But in general, the advantage of paying extra into instalment and lifetime pensions is the tax deduction.

Indeed, the benefit is most significant if you pay top tax at the time of payment but not when you withdraw.

Therefore, Danes who are about to replace the top tax with the middle tax in 2026 can gain twice as much by making additional contributions this year.

Sampension’s calculations illustrated the difference: an extra DKK 10,000 paid in before 31 December would generate a tax saving of around DKK 5,200 for someone moving from top to intermediate tax.

The same contribution made in 2026 would save approximately DKK 4,400.

Dalsgaard noted that while the incentive is particularly strong for future intermediate taxpayers, additional contributions can benefit most savers.

“Even smaller amounts paid in now can make a noticeable difference over time,” she added.

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