Denmark public holidays 2026, VAT rate and tax data
Denmark: VAT rate 25% since 1 Jan 1992; 10 public holidays in 2026 (next: Første juledag (Christmas Day), 25 Dec 2026); corporate tax rate 22%; policy interest rate 2.1%; inflation rate (CPI) 2.2%.
14 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency DKK.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "DK", "series": "vat", "value": 25, "unit": "percent", "effective_from": "1992-01-01", "last_confirmed": "2026-07-22", "source": { "name": "Momsloven, jf. lovbekendtgørelse nr. 209 af 27. februar 2024 (Bekendt…", "url": "https://www.retsinformation.dk/eli/lta/2024/209" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"dk","amount":1000}.
Denmark public holidays 2026
10 days in 2026; next: Første juledag (Christmas Day) on 25 Dec 2026. Official source: Lov nr. 214 af 6. marts 2023 om konsekvenser ved afskaffelsen af store bededag som… · last verified 29 Jul 2026
Fixed by law 10
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Nytårsdag (New Year's Day) | Fixed by law | Lov nr. 214 af 6. marts 2023 om… |
| 2 Apr 2026 Thu | Skærtorsdag (Maundy Thursday) | Fixed by law | Lov nr. 214 af 6. marts 2023 om… |
| 3 Apr 2026 Fri | Langfredag (Good Friday) | Fixed by law | Lov nr. 214 af 6. marts 2023 om… |
| 5 Apr 2026 Sun | Første påskedag (Easter Sunday) | Fixed by law | Lov nr. 214 af 6. marts 2023 om… |
| 6 Apr 2026 Mon | Anden påskedag (Easter Monday) | Fixed by law | Lov nr. 214 af 6. marts 2023 om… |
| 14 May 2026 Thu | Kristi himmelfartsdag (Ascension Day) | Fixed by law | Lov nr. 214 af 6. marts 2023 om… |
| 24 May 2026 Sun | Første pinsedag (Whit Sunday / Pentecost) | Fixed by law | Lov nr. 214 af 6. marts 2023 om… |
| 25 May 2026 Mon | Anden pinsedag (Whit Monday) | Fixed by law | Lov nr. 214 af 6. marts 2023 om… |
| 25 Dec 2026 Fri | Første juledag (Christmas Day) | Fixed by law | Lov nr. 214 af 6. marts 2023 om… |
| 26 Dec 2026 Sat | Anden juledag (Boxing Day / St Stephen's Day) | Fixed by law | Lov nr. 214 af 6. marts 2023 om… |
2027 dates already held (10)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Nytårsdag (New Year's Day) | Fixed by law | Lov nr. 214 af 6. marts 2023 om… |
| 25 Mar 2027 Thu | Skærtorsdag (Maundy Thursday) | Fixed by law | Lov nr. 214 af 6. marts 2023 om… |
| 26 Mar 2027 Fri | Langfredag (Good Friday) | Fixed by law | Lov nr. 214 af 6. marts 2023 om… |
| 28 Mar 2027 Sun | Første påskedag (Easter Sunday) | Fixed by law | Lov nr. 214 af 6. marts 2023 om… |
| 29 Mar 2027 Mon | Anden påskedag (Easter Monday) | Fixed by law | Lov nr. 214 af 6. marts 2023 om… |
| 6 May 2027 Thu | Kristi himmelfartsdag (Ascension Day) | Fixed by law | Lov nr. 214 af 6. marts 2023 om… |
| 16 May 2027 Sun | Første pinsedag (Whit Sunday / Pentecost) | Fixed by law | Lov nr. 214 af 6. marts 2023 om… |
| 17 May 2027 Mon | Anden pinsedag (Whit Monday) | Fixed by law | Lov nr. 214 af 6. marts 2023 om… |
| 25 Dec 2027 Sat | Første juledag (Christmas Day) | Fixed by law | Lov nr. 214 af 6. marts 2023 om… |
| 26 Dec 2027 Sun | Anden juledag (Boxing Day / St Stephen's Day) | Fixed by law | Lov nr. 214 af 6. marts 2023 om… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Denmark value
Rate schedules and breakdowns
Withholding tax rates
22–27% across 3 withholding taxes — no single rate · in force from 2025-01-01 · Official source: Skattestyrelsen (skat.dk), 'Declaring and paying dividends and dividend tax'… · last verified 15 Sep 2026
Rates by payment type
| key | label | rate | applies to | Source |
|---|---|---|---|---|
| dividends | Dividend tax (udbytteskat) withheld at source | 27 | dividends declared by Danish resident companies to non-resident shareholders, individuals and companies alike, unless an exemption applies | Skattestyrelsen - Declaring and paying… |
| 27% IS THE WITHHOLDING RATE, NOT NECESSARILY THE FINAL TAX. For foreign CORPORATE shareholders the final Danish tax on taxable dividends is 22% (since 1 July 2016); the 27%-withheld excess of 5 points must be RECLAIMED - withholding itself stays at 27% (PwC Worldwide Tax… | ||||
| interest | Interest withholding (renteskat) - affiliated companies in non-EU/non-treaty states only | 22 | interest paid by a Danish company to a foreign AFFILIATED group company that is resident outside the EU and outside Denmark's tax-treaty network (broadly, low-tax jurisdictions) | Skattestyrelsen (skat.dk), 'Royalty-… |
| INTEREST TO NON-RESIDENTS IS GENERALLY NOT WITHHELD ON AT ALL. The 22% charge is a targeted anti-avoidance rule for intra-group interest flowing to non-EU, non-treaty jurisdictions (Selskabsskatteloven section 2(1)(d)). Ordinary third-party or portfolio interest to non-residents… | ||||
| royalties | Royalty tax (royaltyskat) | 22 | royalties from Danish sources paid to non-resident persons and companies for the use of, or right to use, intellectual property | Skattestyrelsen (skat.dk), 'Royalty-… |
| Withheld under Kildeskatteloven section 65C; exemption at source for royalties paid to qualifying associated EU companies under the Interest and Royalties Directive, and treaty relief can reduce the rate. | ||||
Personal income tax (state income tax, indkomstår 2026)
0–32.01% across 5 bands · in force from 2026-01-01 · Official source: Personskatteloven, jf. lovbekendtgørelse nr. 1284 af 14. juni 2021, §§ 6, 7, 7… · last verified 22 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 54100 | 0 |
| 54100 | 641200 | 12.01 |
| 641200 | 777900 | 19.51 |
| 777900 | 2592700 | 27.01 |
| 2592700 | — | 32.01 |
Statutory social-insurance contributions
0–8% across 10 contribution branches · in force from 2026-01-01 · Official source: Lov om arbejdsmarkedsbidrag (arbejdsmarkedsbidragsloven), §§ 1, 2 og 3; Lov om… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| am_bidrag | Arbejdsmarkedsbidrag (AM-bidrag, labour market contribution) — employee-only | 8 | 8 | 0 | percent | The grundlag in arbejdsmarkedsbidragsloven § 2: "Ethvert vederlag i penge eller naturalier, der kan henføres til personligt arbejde i ansættelsesforhold", expressly including pay during notice and sickness and severance pay; remuneration for work outside an employment relationship; remuneration for work performed in Denmark for a foreign entity; AND — the point engines miss — EMPLOYER CONTRIBUTIONS TO PENSION SCHEMES covered by pensionsbeskatningsloven § 19 (§ 2, stk. 1, nr. 4). Benefits in kind are included under § 2, stk. 2: free housing, company car, free telephone/data, summer house, boat and employer-paid health treatment. § 3 lists what is excluded, including seafarer income, certain non-taxable compensation and certain pension contributions. NO CEILING and no floor. | DKK |
| LEGALLY A TAX, NOT A SOCIAL INSURANCE CONTRIBUTION — AND THE STATUTE SAYS SO IN TERMS. § 1 reads "svarer skat i form af arbejdsmarkedsbidrag til staten": since 1 January 2011 it is an income tax payable to the STATE, no longer earmarked for labour-market purposes and no longer… | |||||||
| atp | ATP Livslang Pension (Arbejdsmarkedets Tillægspension, statutory supplementary pension) — FLAT CASH AMOUNT, not a percentage | — | — | — | currency per month | NOT earnings-related at all. The contribution is a flat cash amount determined solely by HOURS WORKED in the pay period. For monthly-paid employees the 2026 A-sats bands are: at least 117 hours per month — DKK 297,00; 78 to 116 hours — DKK 198,00; 39 to 77 hours — DKK 99,00; under 39 hours — DKK 0,00. For fortnightly pay: at least 54 hours — DKK 156,60; 36–53 hours — DKK 104,40; 18–35 hours — DKK 52,20; under 18 hours — DKK 0,00. For weekly pay: at least 27 hours — DKK 78,30; 18–26 hours — DKK 52,20; 9–17 hours — DKK 26,10; under 9 hours — DKK 0,00. The employee bears one third and the employer two thirds of whichever band amount applies: at the full monthly rate, DKK 99,00 from the employee and DKK 198,00 from the employer. | DKK |
| THIS IS A FLAT CASH AMOUNT AND NOT A PERCENTAGE — rate_total, rate_employee and rate_employer are all deliberately null, and any engine that models ATP as a percentage of pay is wrong for every employee. At the full rate ATP costs the employer DKK 2.376 and the employee DKK… | |||||||
| aes | AES-bidrag (Arbejdsmarkedets Erhvervssikring — occupational disease insurance) plus arbejdsskadeafgift — employer-only, risk-rated by industry | — | 0 | — | currency per year per full-time employee | A flat annual cash amount per full-time employee (converted from ATP contributions actually paid), determined by the employer's branchegruppe — its industry classification — and not by pay. Collected quarterly with ATP through Samlet Betaling. | DKK |
| EMPLOYER-ONLY, RISK-RATED, AND A CASH AMOUNT RATHER THAN A PERCENTAGE — rates are deliberately null. THE COMPLETE AES 2026 TABLE, read directly off the published AES-Satser 2026, as AES-bidrag / arbejdsskadeafgift / combined annual charge per full-time employee in DKK: 11… | |||||||
| arbejdsskadeforsikring | Arbejdsskadeforsikring (compulsory work accident insurance, placed with a private insurer) — employer-only | — | 0 | — | percent | Premium set by the chosen insurer on the employer's activity, headcount and claims experience. There is no statutory percentage and no statutory tariff table. | DKK |
| EMPLOYER-ONLY AND NOT A STATUTORY PERCENTAGE — deliberately null. Denmark splits work-injury cover in two: occupational DISEASES are collectivised through AES at published industry rates, occupational ACCIDENTS are compulsorily insured with a commercial insurer at a commercially… | |||||||
| aub | AUB — Arbejdsgivernes Uddannelsesbidrag (employers' vocational training contribution) — employer-only | — | 0 | — | currency per quarter per full-time employee | A flat cash amount per full-time employee, computed from the ATP contributions actually paid in the quarter (so a part-timer counts proportionally). DKK 705,25 per quarter for 2026, i.e. DKK 2.821 a year per full-time employee. | DKK |
| EMPLOYER-ONLY AND A CASH AMOUNT, not a percentage — rate fields deliberately null. IT FELL SHARPLY FOR 2026, from DKK 897,50 to DKK 705,25 per quarter — a cut of DKK 769 a year per full-time employee. A record still carrying the 2025 figure overstates Danish employer cost by… | |||||||
| barsel_dk | Barsel.dk (statutory maternity/parental leave equalisation scheme) — employer-only | — | 0 | — | currency per quarter per full-time employee | A flat cash amount per full-time employee, computed from ATP contributions actually paid in the quarter. DKK 550,00 per quarter for 2026, i.e. DKK 2.200 a year per full-time employee. | DKK |
| EMPLOYER-ONLY, A CASH AMOUNT, AND UP 42 % FOR 2026 — from DKK 387,50 to DKK 550,00 per quarter, DKK 650 more a year per full-time employee. Together with the AUB cut this is why the 2026 Danish employer figure cannot be obtained by indexing 2025. Barsel.dk reimburses private… | |||||||
| finansieringsbidrag | Finansieringsbidrag (FIB — employer financing contribution: AER/VEU, Lønmodtagernes Garantifond and related schemes) — employer-only | — | 0 | — | currency per quarter per full-time employee | A flat cash amount per full-time employee, computed from ATP contributions actually paid in the quarter. DKK 82,00 per quarter for 2026, i.e. DKK 328 a year per full-time employee. | DKK |
| EMPLOYER-ONLY AND SMALL. It is the collection vehicle for several separate obligations — chiefly the adult vocational training levy and the employees' guarantee fund (Lønmodtagernes Garantifond, which pays outstanding wages on employer insolvency) — bundled into a single… | |||||||
| afu | AFU — Arbejdsmarkedets Fond for Udstationerede (fund for posted workers) — employer-only | — | 0 | 0 | currency per quarter per full-time employee | A flat cash amount per full-time employee when levied. DKK 0,00 per quarter for 2026. | DKK |
| SET TO ZERO FOR 2026, and for 2025 — but it is a live obligation with a live collection mechanism, not a repealed one, and the rate is re-set annually according to the fund's needs. It is included here so that an engine does not silently lose the line when the rate becomes… | |||||||
| feriekonto_administrationsbidrag | FerieKonto administrationsbidrag (holiday account administration fee) — employer-only, conditional | — | 0 | — | currency per month per employee | DKK 4,00 per month per employee for 2026, payable by employers who pay holiday allowance into FerieKonto rather than operating paid holiday themselves. | DKK |
| CONDITIONAL AND TINY — DKK 48 a year — but it is a compulsory statutory charge for the employers it applies to. It falls only on employers who remit feriegodtgørelse to FerieKonto, typically employers of hourly-paid staff; an employer operating paid holiday with ferietillæg does… | |||||||
| arbejdsmarkedspension | Arbejdsmarkedspension (collectively agreed occupational pension) — not statutory, but near-universal | — | — | — | percent | Pensionsgivende løn as defined in the applicable collective agreement — typically basic pay plus specified supplements, sometimes excluding overtime. Set per agreement, not by statute. | DKK |
| INCLUDED AS A VISIBLE BRANCH WITH ALL RATES NULL, BECAUSE OMITTING IT MISREPRESENTS DENMARK. There is no statutory second-pillar pension percentage — ATP is the only compulsory scheme and it is a flat cash amount — but occupational pension coverage through collective agreements… | |||||||
Danmarks Nationalbank exchange rates
6.7135 USD; 4 currencies held · in force from 2026-10-28 · Official source: Danmarks Nationalbank · last verified 28 Oct 2026
| currency | rate |
|---|---|
| USD | 6.7135 |
| EUR | 7.4741 |
| GBP | 8.9206 |
| JPY | 0.0425 |
Tax filing deadlines
8 deadline rules · in force from — · Official source: 8 rules, each cited to its own official source; series-level citation is the… · last verified 28 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| vat-return-monthly | vat | return_and_payment | VAT return and payment — monthly (turnover above DKK 50m) | monthly | Businesses whose annual taxable supplies exceed DKK 50 million (ML § 57, stk. 2), or that opted into monthly periods. | primary | 2026-10-28 | Den juridiske vejledning |
| June return is due 1 month and 17 days after period end, i.e. 17 August (exception). VAT falls due on the 1st of the month in which the return is due and must be paid no later than the filing deadline (OPKL § 2, stk. 4), so filing and payment share the date. | ||||||||
| vat-return-quarterly | vat | return_and_payment | VAT return and payment — quarterly (turnover DKK 5m–50m) | quarterly | Businesses whose annual taxable supplies exceed DKK 5 million but do not exceed DKK 50 million (ML § 57, stk. 3). | primary | 2026-10-28 | Den juridiske vejledning |
| Due the 1st of the third month after quarter end (Q1 → 1 June, Q2 → 1 September, Q3 → 1 December, Q4 → 1 March). VAT falls due on the 1st of the month in which the return is due and must be paid no later than the filing deadline (OPKL § 2, stk. 4), so filing and payment share… | ||||||||
| vat-return-semiannual | vat | return_and_payment | VAT return and payment — half-yearly (turnover up to DKK 5m) | semiannual | Businesses whose annual taxable supplies do not exceed DKK 5 million (ML § 57, stk. 4). | primary | 2026-10-28 | Den juridiske vejledning |
| January-June → 1 September; July-December → 1 March. Newly registered businesses start on quarterly periods; period changes are assessed on a rolling 12-month window, not modelled. VAT falls due on the 1st of the month in which the return is due and must be paid no later than… | ||||||||
| paye-payment-small | paye | payment | Payment of withheld A-skat and AM-bidrag — small and medium employers | monthly | Withholding agents whose A-skat (≤ DKK 1m) and AM-bidrag (≤ DKK 250,000) over the reference 12 months stay below the OPKL § 2, stk. 6 thresholds. | primary | 2026-10-28 | Den juridiske vejledning |
| Due the 10th of the month after the pay month; the December amount is due 17 January (exception). The monthly eIndkomst report to the income register is a separate obligation whose deadline was not confirmed on an official page in this pass (see gaps). | ||||||||
| paye-payment-large | paye | payment | Payment of withheld A-skat and AM-bidrag — large employers | monthly | Withholding agents whose A-skat exceeded DKK 1 million or AM-bidrag exceeded DKK 250,000 in the 12-month period from October two years before to September of the previous year (OPKL § 2, stk. 6). Not regions and municipalities. | primary | 2026-10-28 | Den juridiske vejledning |
| Due the last banking day of the month the income relates to (same month, months: 0). The monthly eIndkomst report to the income register is a separate obligation whose deadline was not confirmed on an official page in this pass (see gaps). | ||||||||
| cit-aconto-payment | cit | provisional_payment | Corporate acontoskat (provisional tax) — March and November instalments | semiannual | Companies and funds liable to ordinary acontoskat under SEL § 29 A. | primary | 2026-10-28 | Den juridiske vejledning |
| Instalments fall due 1 March and 1 November, payable by the 20th. For a shifted income year the instalments are paid in the calendar year the income year is attributed to, so the dates stay on the calendar. Optional third voluntary payment and restskat (20 November of the… | ||||||||
| cit-return-annual | cit | return | Corporate tax return (oplysningsskema) — standard | annual | Companies and funds subject to SKL § 12, stk. 1 whose income year does not end in March. | primary | 2026-10-28 | Den juridiske vejledning |
| Example on the page: income year ending 31 December → deadline 30 June (not 1 July). Year ends in March use cit-return-annual-ye-mar. Roll nuance not expressible in the model: SKL § 13 also extends a deadline that falls on the day before a Saturday, Sunday or public holiday… | ||||||||
| cit-return-annual-ye-mar | cit | return | Corporate tax return (oplysningsskema) — income year ending in March | annual | Companies whose income year ends between 1 and 31 March. | primary | 2026-10-28 | Den juridiske vejledning |
| Deadline 1 September of the same year for any year end in March. Roll nuance not expressible in the model: SKL § 13 also extends a deadline that falls on the day before a Saturday, Sunday or public holiday (e.g. a Friday) to 09:00 on the next weekday. | ||||||||
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Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.