Tax & International Structuring in Denmark

Essentials guide · Source-checked research53% of statements checked against a source28 checked against an official source0 checked against a secondary sourceChecked 2026-10-199 held back until checked against an official source11 topics include AI-written statements, not source-checkedNot yet professionally reviewed

• The standard corporate income tax rate in Denmark is 22% (as at mid-2026).

  Danish resident companies and Danish permanent establishments of foreign companies; higher rates apply to some financial sector businesses and hydrocarbon income.Danish Tax Agency (Skattestyrelsen) · checked 2026-10-19

• Danish VAT (moms) is generally charged at 25% of the value of goods or services.

  Businesses selling more than DKK 50,000 a year must register; some services such as health and education are exempt, and cross-border supplies may be treated differently.Danish Tax Agency (Skattestyrelsen) · checked 2026-10-19

• Danish companies withhold dividend tax at a statutory rate of 27% on dividends paid to shareholders abroad. For individual shareholders it can be reduced to the tax-treaty rate only once the Danish Tax Agency has approved net withholding; parent or group companies covered by EU directives or a double tax treaty with Denmark receive dividends at 0%.

  Dividends from Danish companies. A 44% rate applies where the recipient holds principal, subsidiary or group company shares and is domiciled in a country listed in section 5H(2) of the Tax Assessment Act.Danish Tax Agency (Skattestyrelsen) · checked 2026-10-19

• Employees pay an 8% labour market contribution (AM-bidrag) on gross salary, in addition to income tax withheld by the employer.

  Employees in Denmark; withheld and paid through payroll.Business in Denmark (Danish Business Authority) · checked 2026-10-19

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