About BorderCalc
How the calculation works, what’s included, and the assumptions behind the numbers.
What this calculator does
BorderCalc compares two scenarios:
- SE→DK: Live in Sweden, work in Denmark (with split-tax logic when you also work part of the week from Sweden).
- SE→SE: Live in Sweden, work in Sweden (baseline comparison).
We combine taxes, pension contributions, commute costs, travel deduction, Sweden’s mortgage interest credit, and DKK→SEK conversion into a monthly view—plus a long-term pension projection.
Tax logic (overview)
Öresund split rule
If you work ≥ 50% of your days in Denmark, the job is taxed fully under Danish rules. Otherwise we split monthly income by the fraction of days in DK vs SE and tax each part in its country.
Denmark income tax
- Detailed mode: AM-bidrag first, then municipal/health/state; topskat above a yearly threshold.
- Simple mode: One effective percentage (incl. AM) for quick comparisons.
Sweden income tax
Municipality/region presets estimate Swedish tax on the SE-taxed fraction in the split scenario and for the SE→SE baseline.
Travel deduction (befordringsfradrag)
- No deduction for the first 24 km per day (round trip).
- 25–120 km: 2.23 DKK/km (2.47 DKK/km in peripheral municipalities).
- > 120 km: 1.12 DKK/km (2.47 DKK/km in peripheral municipalities).
We apply the deduction against the DK-taxed portion of income. In detailed mode, it reduces the income-tax base; in simple mode, we approximate the benefit using your simple DK rate.
Commute costs
- Train + Metro: Monthly pass (entered in DKK, converted to SEK). As a rule of thumb, if you travel ~3+ times/week, a monthly pass is often worth it.
- Car: Fuel per km + Öresund Bridge per crossing + parking, applied only on Denmark office days.
Commute costs are subtracted from the DK scenario net (after tax).
A-kasse / Union membership
- Denmark: A-kasse and union fees (in DKK → SEK) reduce the SE→DK net if included.
- Sweden: A-kassa and union fees (in SEK) reduce the SE→SE baseline if included.
Pension model
We project pension to retirement age using annual compounding of your current balance and the sum of employee + employer monthly contributions. The chart shows SE→DK vs SE→SE projections.
Currency & wage differential
- Live FX: We fetch a current DKK→SEK rate; you can refresh and apply it.
- Average-wage differential: Sweden’s average wage is generally lower than Denmark’s. We default SE baseline gross to a fraction of the DK value (toggleable) and keep it fully editable.
Assumptions & notes
- All amounts are monthly unless stated otherwise.
- Commute costs, pension rates, and fees are user-editable; defaults are reasonable placeholders.
- Mortgage interest credit (räntavdrag, Sweden): 30% up to 100,000 SEK/year and 21% above; applied monthly to both scenarios (you live in Sweden).
- Municipality presets approximate local tax; real rates vary by municipality and personal factors.
- Some edge cases (allowances, church tax, special deductions) are simplified for clarity.
References
Frequently Asked Questions
How accurate are the tax calculations?
We use current tax tables from Skatteverket and Skat.dk, including Öresund pendler rules and Swedish travel/interest deductions. Results are estimates for guidance only—not legal advice.
Do you include the Öresund bridge toll and train tickets?
Yes. You can choose car or train/metro. Defaults reflect typical Øresundsbron fees and Skånetrafiken monthly passes (editable).
Can I adjust pensions and union fees?
Absolutely. You can edit employer/employee pension percentages, and toggle A-kassa/union fees for both scenarios.
Is this an official calculator?
No. BorderCalc is independent and not affiliated with Skatteverket or Skat.dk. Always confirm details with official sources or a tax advisor.
Disclaimer: This tool is for informational purposes only and does not constitute legal or tax advice. Calculations and assumptions may contain errors or omissions. Always verify with the Danish and Swedish tax authorities and consult a professional advisor for your specific situation.