🇩🇰 Denmark · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Quick answer
Denmark has high but simple personal taxation: you get a CPR number and a tax card, and the Danish Tax Agency (Skattestyrelsen) pre-fills your annual assessment. Residents are taxed on worldwide income; special schemes exist for some high earners and researchers.
Taxes are administered by the Danish Tax Agency (Skattestyrelsen / skat.dk). Companies pay corporate income tax, and VAT (moms) applies to most goods and services.
- The corporate income tax rate is 22%.
- VAT (moms) is a single standard rate of 25%, with very few exceptions.
- Filing and payment are handled online through skat.dk.
Step-by-step
- 1
Determine your residency
You are generally Danish tax-resident if you have a home available in Denmark or stay over six months; residents are taxed on worldwide income.
- 2
Get a CPR and tax card
Register for a CPR number and a tax card (skattekort); your employer uses it to withhold the correct tax.
- 3
Understand the taxes that apply
Identify state and municipal income tax, the labour-market contribution (AM-bidrag), church tax (optional), and VAT (moms) for businesses.
- 4
Have tax withheld
Employers withhold tax at source based on your tax card; your preliminary income assessment (forskudsopgørelse) sets the rate.
- 5
Check your annual assessment
The Danish Tax Agency (Skattestyrelsen) issues a pre-filled annual statement (årsopgørelse); check and correct it via TastSelv.
- 6
Pay, keep records and get advice
Settle any over/underpayment, keep records, and get advice on the researcher/expat scheme and cross-border work.
Checklist
- Residency determined (home / over six months)
- CPR number + tax card (skattekort)
- Applicable taxes identified (state + municipal income tax, AM-bidrag, church tax, VAT)
- Withholding via tax card + preliminary assessment
- Annual statement (årsopgørelse) checked in TastSelv
- Over/underpayment settled
- Records kept
- Advice on researcher/expat scheme
Official authorities
- Danish Tax Agency (skat.dk)
Tax authority — corporate tax, VAT, filing.
Frequently asked questions
Does Denmark pre-fill my tax return?
Yes — the Tax Agency issues a pre-filled annual statement (årsopgørelse) that you check and adjust online via TastSelv.
What is AM-bidrag?
The labour-market contribution is a percentage levied on earned income before other taxes.
Is there an expat tax scheme?
Denmark has a special scheme for certain researchers and high-earning employees; check the current conditions and time limits.
Official-information aggregation, not legal advice. Always verify on the authority's own site.