Denmark Withholding tax rates
Denmark Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 11 Aug 2026.
The withholding taxes Denmark levies on payments to non-residents - dividends, and (narrowly) interest and royalties - each at its domestic statutory rate before any double-tax agreement relief. Administered by the Danish Tax Agency (Skattestyrelsen).
Compare withholding tax rates across all 34 European countries →
| Current value | structured — see the API |
|---|---|
| In force from | 2025-01-01 |
| Official source | Skattestyrelsen (skat.dk), 'Declaring and paying dividends and dividend tax': 27% standard withholding on dividends; 'As of 15 February 2025, dividend tax is generally not withheld on tax-exempt portfolio shares'; exemption where 'the recipient of dividend is a parent company or a group company subject to EU directives or a double taxation agreement with Denmark' |
| Last verified | 2026-08-11 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Denmark withholds at different rates for different payment types, and for interest the charge exists only in a narrow anti-avoidance case. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement can reduce any of them, and Denmark's domestic law itself exempts dividends, interest and royalties paid to qualifying EU parent/associated companies under the EU Parent-Subsidiary Directive and Interest and Royalties Directive, and dividends/interest to group companies in treaty states. We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. Denmark's dividend regime has a two-track structure: 27% is WITHHELD at source, but the FINAL Danish tax for foreign corporate shareholders is 22% (aligned to the corporation tax rate since 1 July 2016) - the extra 5 points are recovered by refund claim, not by reduced withholding. The series effective_from is 1 January 2025, the most recent structural change (abolition of dividend tax on unlisted portfolio shares for dividends distributed on or after that date; withholding stopped from 15 February 2025). CITATION UPGRADE (11 August 2026): the interest (22%) and royalty (22%) rates were previously carried on PwC Worldwide Tax Summaries because the Danish Tax Agency's ENGLISH pages do not state them. Both are now cited to the Danish-language Skattestyrelsen page 'Royalty-, rente- og kursgevinstskat', which states each rate verbatim ('Der skal indeholdes 22 % af udbetalt eller godskrevet royalty' / '... rente og forud aftalte kursgevinster') and names the charging provisions selskabsskatteloven § 2, stk. 1, litra g and litra d. Rates unchanged; only the evidence changed.
Get it programmatically
curl https://euroref.dev/v1/dk/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/dk/withholding-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/dk/withholding-taxOther Denmark series: Policy interest rate · Late-payment interest (morarente) · Statutory default interest (morarente) · Value added tax (moms / merværdiafgift) · VAT registration threshold · National minimum wage · Public holidays · Consumer price inflation (forbrugerprisindeks, year-on-year) · Corporate income tax (selskabsskat) · Personal income tax (state income tax, indkomstår 2026) · Statutory social-insurance contributions · Danmarks Nationalbank exchange rates
The same figure elsewhere: Estonia · Finland · France · Germany · Greece · all 34