Europe
Denmark tax rates 2026
Personal taxes here are among the highest in the world, with a marginal rate up to ~55.9%, funded through income tax rather than payroll levies. That sits alongside a low 22% corporate rate and 25% VAT.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | ~55.9%Progressive, with an effective top rate of ~55.9%, including an 8% labour-market contribution. From 2026, a new top-top tax will add ~5% on income above ~DKK 2.59m. |
|---|---|
| Corporate income | 22% |
| Capital gains | 27% on share income up to ~DKK 67,500, rising to 42% above that. |
| VAT / Moms (VAT) | 25% |
| Dividends (WHT) | 27% |
| Interest (WHT) | 22% on controlled debt, generally 0% otherwise. |
| Royalties (WHT) | 22% |
| Social security (employee) | 8% labour-market contribution (AM-bidrag) + ATP |
| Social security (employer) | Minimal (ATP + minor schemes; welfare funded via income tax) |
| Wealth tax | None |
| Inheritance / estate | 15% estate duty (spouse exempt); additional 25% for distant heirs (~36.25% combined) |
| Property tax | Property-value tax plus land tax (grundskyld), reformed 2024 |
| Other | Church tax ~0.7% for members |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- Yes, leaving has a cost
- CFC rules
- Yes
- CRS
- Participating
A special regime for new arrivals
Researcher scheme (forskerordningen): a 32.84% effective flat rate for 84 months.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Denmark
The residency and citizenship routes that lead here, weighed against the tax picture above.