Tax Rates in Denmark (2026): Income Tax, Corporate Tax & VAT
Headline tax rates that matter when you buy, rent out or hold property through a company in Denmark, with their history and a comparison with Northern Europe.
- Top personal income tax rate
- 55.9%
- 2024
- Corporate income tax rate
- 22.0%
- 2026
- VAT / sales tax (standard rate)
- 25.0%
- 2026
Tax rate history in Denmark
Current headline rates
| Indicator | Value | Year | Change | Source |
|---|---|---|---|---|
| Top personal income tax rateHighest statutory marginal rate on personal income | 55.9% | 2024 | ±0.0 pp vs 2023 | Trading Economics |
| Corporate income tax rateHeadline statutory corporate income tax rate | 22.0% | 2026 | ±0.0 pp vs 2024 | PwC Worldwide Tax Summaries |
| VAT / sales tax (standard rate)Standard value-added or sales tax rate | 25.0% | 2026 | ±0.0 pp vs 2024 | PwC Worldwide Tax Summaries |
| Year | Top personal income tax rate | Corporate income tax rate | VAT / sales tax (standard rate) |
|---|---|---|---|
| 2026 | — | 22.0% | 25.0% |
| 2024 | 55.9% | 22.0% | 25.0% |
| 2023 | 55.9% | 22.0% | 25.0% |
| 2022 | 55.9% | 22.0% | 25.0% |
| 2021 | 55.9% | 22.0% | 25.0% |
| 2020 | 55.9% | 22.0% | 25.0% |
| 2019 | 55.9% | 22.0% | 25.0% |
| 2018 | 55.9% | 22.0% | 25.0% |
| 2017 | 55.8% | 22.0% | 25.0% |
| 2016 | 56.4% | 22.0% | 25.0% |
Property-specific taxes (transfer tax or stamp duty, annual property tax, capital gains on sale and withholding on rent paid to non-residents) vary by region and buyer status and are not included in these headline figures — see the Denmark buying guide.
Denmark vs Northern Europe: tax comparison
| Country | Top personal income tax rate | Corporate income tax rate | VAT / sales tax (standard rate) |
|---|---|---|---|
| Denmark | 55.9% | 22.0% | 25.0% |
| Estonia | 22.0% | 22.0% | 24.0% |
| Finland | 57.3% | 20.0% | 25.5% |
| Iceland | 31.4% | 20.0% | 24.0% |
| Ireland | 40.0% | 12.5% | 23.0% |
| Latvia | 36.0% | 20.0% | 21.0% |
| Lithuania | 32.0% | 17.0% | 21.0% |
| Norway | 39.8% | 22.0% | 25.0% |
| Sweden | 52.0% | 20.6% | 25.0% |
| United Kingdom | 45.0% | 25.0% | 20.0% |
Related
Current rates: PwC Worldwide Tax Summaries (taxsummaries.pwc.com), as last reviewed by PwC. Earlier years: Trading Economics. Rates are statutory headline rates; surcharges, regional taxes and special regimes may apply.