Denmark corporate tax rate

What this value means

FLAT 22%, served nominal and undecomposed. There are no brackets, no small-company rate and no progressive scale — Denmark taxes the first krone of taxable profit at the same rate as the last. Confirmed by reading § 17, stk. 1 verbatim in the official PDF of LBK nr 279 af 13/03/2025 on 2026-07-22, and cross-confirmed against Skatteministeriet's central tax rate time series (22.00% for both 2025 and 2026). THERE IS NO MUNICIPAL, REGIONAL, TRADE OR CHURCH TAX ON COMPANIES AND NO BRANCH PROFITS TAX, so unlike Germany, Italy or Japan there is nothing to add: 22% is also the combined statutory rate for an ordinary Danish company. RATE PHASE-DOWN, verified in the amending act: lov nr. 792 af 28. juni 2013 recast § 17, stk. 1 to read 24.5% for income year 2014, 23.5% for 2015 and 22% for income year 2016 and subsequent years — so 22% has applied since income year 2016 and a file showing 23.5% or 24.5% is describing 2014-2015. THREE CARVE-OUTS THAT ARE HIGHER AND ARE NOT BLENDED INTO THE SERVED VALUE: (1) FINANCIAL COMPANIES PAY AN EFFECTIVE 26%. Selskabsskatteloven § 17 A does this by an unusual mechanism — it does not state a second rate but multiplies the financial company's taxable annual income (positive or negative) by 26/22 before § 17, stk. 1 is applied; for income years beginning between 1 January and 31 December 2023 the multiplier was 25.2/22. 'Finansielt selskab' is defined in § 17 A, stk. 3 and covers banks, mortgage credit institutions, insurers and similar. A dataset reporting a flat 22% for a Danish bank is wrong. (2) HYDROCARBON INCOME: income covered by kulbrinteskatteloven § 4, stk. 1 and 2 is taxed at the § 17, stk. 1 rate PLUS 3 percentage points (the 'tillægsselskabsskat'), i.e. 25%, and that sits alongside the separate hydrocarbon tax proper on North Sea upstream profits — Danish oil and gas taxation is a distinct regime and none of it is reflected here. (3) PILLAR TWO: groups with consolidated revenue of at least EUR 750m are within Denmark's minimumsbeskatningslov (implementing Directive (EU) 2022/2523, transposed by lov nr. 1535 af 12. december 2023, whose § 77 amends selskabsskatteloven), which can impose a domestic top-up tax to a 15% minimum effective rate; because the Danish headline rate is 22%, top-up liability arises only where the effective rate is depressed by incentives, and it does not change the headline. OTHER ITEMS THAT ARE SEPARATE TAXES, NOT PART OF THIS RATE: dividend withholding tax at 27% for portfolio distributions (reducible by treaty or refund), royalty and certain interest withholding, and lønsumsafgift (payroll tax) on VAT-exempt sectors such as finance and healthcare, which is a cost of doing business but not a corporate income tax. The 2026 Danish corporate rate is unchanged from 2025 — no rate measure in the 2026 finance act touched § 17, stk. 1. Access quirk: as with all Danish legislation, use the PDF route https://www.retsinformation.dk/eli/lta/2025/279/pdf; the HTML page is a JavaScript shell. Skatteministeriet's rate tables at skm.dk are HTML and readable but Danish-only.

Get it programmatically

curl https://euroref.dev/v1/dk/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/dk/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/dk/corporate-tax

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