Facts
- Combined corporate income tax rate
- 22.0 % (2023)
- Top statutory personal income tax rate
- 55.9 % (2022)
- Tax revenue, % of GDP
- 33.4 % (2024)
- Top marginal rate incl. employee social security
- 55.5 % (2022)
- OECD member
- Yes
- Corporate income tax rate, central government
- 22.0 % (2023)
- Central CIT rate net of sub-central deduction
- 22.0 % (2023)
- Top marginal income tax rate (PIT only)
- 55.5 % (2022)
- Top rate threshold, × average wage
- 1.28× (2022)
- Average annual wage, US$ PPP
- $72,528 (2022)
- Average annual wage, national currency
- 468,195 (2022)
- Tax revenue level
- 25% of GDP or more
- Taxes on income, profits and capital gains, % of revenue
- 59.0 % (2024)
- Taxes on goods and services, % of value added
- 13.7 % (2024)
- ISO code
- DNK
Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)
Tax revenue, % of GDP
| Period | Value |
|---|---|
| 2024 | 33.4 % |
| 2023 | 32.0 % |
| 2022 | 30.7 % |
| 2021 | 35.2 % |
| 2020 | 34.5 % |
| 2019 | 35.0 % |
| 2018 | 32.4 % |
| 2017 | 33.3 % |
| 2016 | 33.5 % |
| 2015 | 34.2 % |
| 2014 | 36.6 % |
| 2013 | 33.8 % |
Taxes on income, profits and capital gains, % of revenue
| Period | Value |
|---|---|
| 2024 | 59.0 % |
| 2023 | 56.9 % |
| 2022 | 54.4 % |
| 2021 | 57.4 % |
| 2020 | 54.2 % |
| 2019 | 55.1 % |
| 2018 | 50.6 % |
| 2017 | 52.8 % |
| 2016 | 52.1 % |
| 2015 | 53.0 % |
| 2014 | 56.3 % |
| 2013 | 52.2 % |
Taxes on goods and services, % of value added
| Period | Value |
|---|---|
| 2024 | 13.7 % |
| 2023 | 13.8 % |
| 2022 | 14.2 % |
| 2021 | 15.4 % |
| 2020 | 16.3 % |
| 2019 | 16.0 % |
| 2018 | 16.6 % |
| 2017 | 16.3 % |
| 2016 | 16.7 % |
| 2015 | 16.6 % |
| 2014 | 16.6 % |
| 2013 | 16.9 % |
Corporate income tax rate, central government
| Period | Value |
|---|---|
| 2023 | 22.0 % |
| 2022 | 22.0 % |
| 2021 | 22.0 % |
| 2020 | 22.0 % |
| 2019 | 22.0 % |
| 2018 | 22.0 % |
| 2017 | 22.0 % |
| 2016 | 22.0 % |
| 2015 | 23.5 % |
| 2014 | 24.5 % |
| 2013 | 25.0 % |
| 2012 | 25.0 % |
Combined corporate income tax rate
| Period | Value |
|---|---|
| 2023 | 22.0 % |
| 2022 | 22.0 % |
| 2021 | 22.0 % |
| 2020 | 22.0 % |
| 2019 | 22.0 % |
| 2018 | 22.0 % |
| 2017 | 22.0 % |
| 2016 | 22.0 % |
| 2015 | 23.5 % |
| 2014 | 24.5 % |
| 2013 | 25.0 % |
| 2012 | 25.0 % |
Average annual wage, US$ PPP
| Period | Value |
|---|---|
| 2022 | $72,528 |
| 2021 | $69,856 |
| 2020 | $66,693 |
| 2019 | $64,949 |
| 2018 | $62,209 |
| 2017 | $59,963 |
| 2016 | $57,431 |
| 2015 | $55,247 |
| 2014 | $54,253 |
| 2013 | $53,497 |
| 2012 | $51,817 |
| 2011 | $51,759 |
Year by year · 35
| Country-year | Combined corporate income tax rate | Top statutory personal income tax rate | Tax revenue, % of GDP |
|---|---|---|---|
| Denmark 2024 | — | — | 33.4 % |
| Denmark 2023 | 22.0 % | — | 32.0 % |
| Denmark 2022 | 22.0 % | 55.9 % | — |
| Denmark 2021 | 22.0 % | 55.9 % | — |
| Denmark 2020 | 22.0 % | 55.9 % | — |
| Denmark 2019 | 22.0 % | 55.9 % | — |
| Denmark 2018 | 22.0 % | 55.9 % | — |
| Denmark 2017 | 22.0 % | 55.8 % | — |
| Denmark 2016 | 22.0 % | 55.8 % | — |
| Denmark 2015 | 23.5 % | 55.8 % | — |
| Denmark 2014 | 24.5 % | 55.6 % | — |
| Denmark 2013 | 25.0 % | 55.6 % | — |
| Denmark 2012 | 25.0 % | 55.4 % | — |
| Denmark 2011 | 25.0 % | 55.4 % | — |
| Denmark 2010 | 25.0 % | 55.4 % | — |
| Denmark 2009 | 25.0 % | 62.1 % | — |
| Denmark 2008 | 25.0 % | 62.3 % | — |
| Denmark 2007 | 25.0 % | 59.0 % | — |
| Denmark 2006 | 28.0 % | 59.0 % | — |
| Denmark 2005 | 28.0 % | 59.0 % | — |
| Denmark 2004 | 30.0 % | 59.0 % | — |
| Denmark 2003 | 30.0 % | 59.0 % | — |
| Denmark 2002 | 30.0 % | 59.0 % | — |
| Denmark 2001 | 30.0 % | 59.0 % | — |
| Denmark 2000 | 32.0 % | 59.0 % | — |
| Denmark 1999 | — | — | 32.1 % |
| Denmark 1998 | — | — | 32.2 % |
| Denmark 1997 | — | — | 31.8 % |
| Denmark 1996 | — | — | 32.0 % |
| Denmark 1995 | — | — | 31.7 % |
| Denmark 1994 | — | — | 31.6 % |
| Denmark 1993 | — | — | 30.9 % |
| Denmark 1992 | — | — | 29.5 % |
| Denmark 1991 | — | — | 29.1 % |
| Denmark 1990 | — | — | 29.7 % |