Europe · Tax guide

Denmark

Denmark taxes company profits at 22%, charges VAT (moms) at 25% with no reduced rates, withholds tax on dividends and royalties paid abroad, and applies the global minimum tax. Taxes are administered by the Danish Tax Agency (Skattestyrelsen).

Updated 1 October 2026 · 9 of 9 figures checked against official sources

Check your obligations

At a glance

Corporate income tax
22%

Flat rate

VAT (moms)
25%

No reduced rates

VAT registration
DKK 50,000

Annual turnover

Withholding on dividends
27%

Before treaty or EU relief

Withholding on royalties
22%

Paid abroad

Global minimum tax
15%

Groups with revenue of €750 million or more

Corporate income tax

Companies pay a flat 22%. Danish group companies are jointly taxed, and tax is paid on account in March and November, with the return due six months after the year-end.

VAT (moms)

VAT is charged at 25% on almost everything — Denmark has no reduced rates — with exemptions for areas such as healthcare, education, financial services and passenger transport. Registration is required once turnover exceeds DKK 50,000 a year; returns are monthly, quarterly or half-yearly depending on turnover.

Withholding tax

  • Dividends: 27%, reduced or removed by treaties and EU directives.
  • Royalties paid abroad: 22%, reducible by treaty.

Transfer pricing, property and the global minimum tax

Related-party transactions must be at arm's length. Groups with fewer than 250 staff and either a balance sheet under DKK 195 million or revenue under DKK 391 million are exempt from transfer pricing documentation. Groups with revenue of €750 million or more are subject to the global minimum tax at 15%.

Property purchases carry a land registration fee of 0.6% of the price plus DKK 1,850.

Key dates

  • Monthly, quarterly or half-yearlyVAT returns, depending on turnover
  • March and NovemberCorporate tax paid on account
  • Six months after the year-endCorporate tax return

Figures and sources

9 figures
  • Corporate income tax rate22%
    Selskabsskatteloven · § 17
    Checked against the official source
  • VAT (moms) rate — Denmark has no reduced rates25%
    Momsloven · § 33
    Checked against the official source
  • Annual turnover above which VAT registration is requiredDKK 50,000
    Momsloven · § 48
    Checked against the official source
  • Withholding tax on dividends (before treaty or EU relief)27%
    Kildeskatteloven · § 65
    Checked against the official source
  • Withholding tax on royalties paid abroad22%
    Kildeskatteloven · § 65 C
    Checked against the official source
  • Global minimum tax rate15%
    Minimumsbeskatningsloven
    Checked against the official source
  • Group revenue for the global minimum tax€750 million
    Minimumsbeskatningsloven
    Checked against the official source
  • Size limits for the transfer pricing documentation exemptionfewer than 250 staff and either a balance sheet under DKK 195 million or revenue under DKK 391 million
    Skattekontrolloven · § 39
    Checked against the official source
  • Land registration fee on property purchases0.6% of the price plus DKK 1,850
    Tinglysningsafgiftsloven · Tinglysningsafgiftsloven § 4
    Checked against the official source

Indicative only. This assessment is a high-level overview of tax obligations in Denmark based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a Danish state-authorised accountant or tax adviser before making compliance decisions.