1. 1 Local Government Denmark (LGDK) International Consultancy Division Sti og Filnavn Examples of local government autonomy Lowest AverageHighest Area of functionrateraterate Rate of municipal income tax 20,.4 %24.6%26.7% Gross running costs per inhabitant in Municipalities31,281 DKK43,100 DKK62,313 DKK Average number of pupils per school13.84 pupils19.50 pupils22.49 pupils Price per month per child in nursery1,536 DKK2,4341 DKK2,880 DKK Price per month for care at residential home for elderly1,202 DKK2,278 DKK3,103 DKK Price per hour for help/care to elderly In their own home2.25 DKK5.55 DKK11.88 DKK Water draining tariff per m39.85 DKK21.94 DKK60.00 DKK

2. 2 Local Government Denmark (LGDK) International Consultancy Division Sti og Filnavn Total Personal Income Tax Personal income tax Calculated on regulated personal income) Municipal income tax (varied/average)24.6 % Regional (health contribution) 8.0 % Central government income tax (maximum level)26.5 % Total59.1% However not more than (tax ceiling)59.0% + labour market payment 8.0% Total direct personal income tax67.0% Average income tax payment, approx.49.6%

3. 3 Local Government Denmark (LGDK) International Consultancy Division Sti og Filnavn Central Government Tax Tax on personal income, DKK Ground tax – more than 41.000 5.5% Medium tax – more than 279.800 6.0% Maximum tax – more than 335,80015.0% Max central government tax26.5%