Denmark corporate taxes
Denmark (EU, but outside the euro — thresholds are in kroner) taxes company profit at 22%. VAT is a single 25% rate with no reduced rates. Personal income tax is steeply progressive (top marginal around 56%, including an 8% labour-market contribution), and there is no statutory minimum wage. Filing runs through the Tax Agency (skat.dk); annual reports go to the Business Authority.
Currency DKK (kr)Tax year Calendar year (or chosen income year)EU member stateLast reviewed 2026-07-12
22%
Corporate income tax
Flat rate
25%
VAT
Single rate, no reduced rates
up to ~56%
Income tax
Incl. 8% labour-market contribution
27% / 42%
Dividend/share tax
Residents; 27% WHT non-residents
8%
Labour-market contribution
On gross salary (AM-bidrag)
27%
Dividend WHT (non-resident)
0% EU parent-subsidiary
Company forms & registration
A company registers with the Business Authority through virk.dk and enters the CVR register; beneficial owners are filed at the same time.
| Main legal forms | ApS (private limited), A/S (public limited), enkeltmandsvirksomhed (sole trader)[3][9]The ApS is the default choice for most businesses. |
|---|---|
| Minimum share capital | ApS: DKK 20,000; A/S: DKK 400,000[3][9]The ApS minimum was halved from DKK 40,000 in 2025. |
| Registers a new employer meets | Erhvervsstyrelsen / CVR (incorporation, UBO) → Skattestyrelsen (tax, VAT, payroll)[9][5] |
Other statutory requirements
Obligations beyond filing a tax return that every operating company must satisfy.
| Digital bookkeeping | Records kept in a registered digital system[4]The bookkeeping law requires digital accounting systems, phasing in for companies from 2024–2026. |
|---|---|
| Beneficial owners (reelle ejere) | A person controlling more than 25%, filed with the Business Authority[9] |
| Annual report filing | Filed within 6 months of year end (4 for listed)[9] |
| Document retention | 5 years[4] |
Corporate income tax (selskabsskat)
| Rate | 22%[1][5]Financial-sector companies pay a higher rate; oil and gas activity is taxed separately. |
|---|---|
| Return | By 1 September (calendar-year companies)[5]The oplysningsskema is due 6 months after year end. |
| On-account tax | Two instalments: 20 March and 20 November[5]A voluntary third payment can be made by 1 February the following year. |
Withholding taxes & dividends
| Dividends to non-residents | 27% (22% for companies)[7]Withheld at 27%; corporate portfolio shareholders can reclaim to 22%, treaty residents to 15%. EU parent-subsidiary exemption to 0% for a ≥10% holding. |
|---|---|
| Interest & royalties | Interest 0% (22% low-tax group); royalties 22%[7]Reduced by treaties and the EU Interest & Royalties Directive. |
| Share income of residents | 27% up to DKK 79,400, then 42%[7]The threshold doubles for a married couple (DKK 158,800). |
VAT (moms)
| Rate | 25% (single rate)[2][6]Denmark has no reduced VAT rates; exports and some supplies are zero-rated. |
|---|---|
| Registration threshold | DKK 50,000 in 12 months[6] |
| VAT return | Monthly, quarterly or half-yearly by turnover[6]Monthly above DKK 50m (by the 25th); quarterly and half-yearly filers pay by the first day of the third month after the period. |
Payroll: income tax & contributions
An 8% labour-market contribution comes off first, then a progressive income tax combining state and municipal parts. Employers report wages monthly through eIndkomst.
| Labour-market contribution (AM-bidrag) | 8% of gross[8] |
|---|---|
| Income tax | Municipal ~25% + state brackets[8]2026: bottom-bracket 12.01%, middle-bracket 7.5% above DKK 641,200, top-bracket 7.5% above DKK 777,900, and an additional 5% above DKK 2,592,700; a ceiling caps the total at 52.07% (about 56% including AM-bidrag). The top-top tax lifts the maximum marginal rate to about 60.5% for the highest earners. |
| Minimum wage | No statutory minimum[8]Pay floors are set by collective agreements. |
| Reporting | eIndkomst monthly[8]Large employers report by the 10th of the following month; small employers by the last banking day. |
Other taxes companies meet
| Land & property taxes | Land tax and a coverage charge on business property[5]Levied on land value; some municipalities add a coverage charge (dækningsafgift). |
|---|---|
| Payroll tax (lønsumsafgift) | ~4.12% for VAT-exempt sectors[5]Applies to finance, healthcare, education and other VAT-exempt activities; the financial sector pays a higher rate. |
Accounting & financial statements
| Accounting standards | Danish Financial Statements Act or IFRS[9]IFRS is used for consolidated accounts of listed groups. |
|---|---|
| Annual report | Within 6 months of year end (4 for listed)[9] |
| Audit exemption | Not exceeding 2 of: balance DKK 4m, turnover DKK 8m, 12 employees[9]Assessed over two consecutive years; larger companies must be audited. |
Forms & filings
Every recurring return and report a typical company deals with, what triggers it, and where it goes. Registration-time and one-off filings are marked “per event”.
| Form | What it is | Who files | Frequency | Deadline | Filed with |
|---|---|---|---|---|---|
Oplysningsskema | Corporate income tax return[5] | Companies | annual | 1 September (calendar year) | SkattestyrelsenTastSelv Erhverv |
Acontoskat | On-account corporate tax[5] | Companies | per event | 20 March & 20 November | SkattestyrelsenSkattekonto |
Moms | VAT return[6] | VAT-registered persons | monthly | Monthly by 25th; else 1st of 3rd month after period | SkattestyrelsenTastSelv Erhverv |
eIndkomst | Payroll (income tax & AM-bidrag)[8] | All employers | monthly | 10th of the following month (large employers) | SkattestyrelseneIndkomst |
Dividend tax | Dividend tax return[7] | Companies paying dividends | per event | 10th of the month after approval | SkattestyrelsenTastSelv |
Årsrapport | Annual report[9] | Companies | annual | Within 6 months of year end | ErhvervsstyrelsenRegnskab Basis |
Compliance calendar
The same filings grouped by rhythm — what recurs when.
monthly
MomsMonthly by 25th; else 1st of 3rd month after periodeIndkomst10th of the following month (large employers)
annual
Oplysningsskema1 September (calendar year)ÅrsrapportWithin 6 months of year end
per event
Acontoskat20 March & 20 NovemberDividend tax10th of the month after approval
Sources
Numbered references cited throughout this profile. Laws link to consolidated texts in the official register.