Denmark

Paying Taxes in

Denmark

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 3 25 25.0% taxable profits 20.1
Property tax 1 online filing various rates value of property 1.9
Fuel tax 1 included in the fuel price 1.5
Social security contributions 0 paid jointly fixed amount (DKK 4,000 per employee) fixed amount 1.4
Social security contributions 0 paid jointly fixed amount (DKK 3,840 per employee) fixed amount 1.4
Social security contributions 1 online filing 70 fixed amount (DKK 2,160 per employee) fixed amount 0.8
Tax on insurance contracts 1 14.0% Sum of insurance 0.3
Environmental tax 1 fixed amount (DKK 375 per ton for waste) ton of waste 0.1
Vehicle tax 1 fixed amount (DKK 4,000) weight of vehicle 0
Value added tax 1 online filing 40 25.00% value added not included
Totals: 10 135 27.5
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