- Income tax brackets updated
- Special tax regimes updated
DK
Denmark
DK · DNK · #130 · 12 cities
Nomad score
60/100
Compare
Top income tax
60.5%
Worldwide system
Corporate tax
22.0%
Moms
25.0%
standard rate
Tax residency
183 days
81 tax treaties
Denmark tax profile
Data year: 2026
- Tax system
- Worldwide Worldwide taxation for residents. Labour-market contribution (AM-bidrag) 8% on personal income. From 2026, state income tax has four layers on personal income: bottom 12.01%, middle 7.5%, top 7.5%, and additional top 5% (thresholds published before and after AM-bidrag). Average municipal tax on taxable income is about 25.05% (2026). Statutory marginal income-tax ceiling 60.5% (2026).
- Top PIT rate
- 60.5%
- Corporate tax rate
- 22.0%
- Moms
- 25.0%
- Capital gains tax
- 42.0% Share income taxed at 27% up to DKK 79,400 per person (DKK 158,800 for married couples, 2026) and 42% above. Other private capital gains and investment income generally fall in capital income taxed up to about 42%. Primary-home and certain property rules can exempt gains.
- Social security (employee)
- 8.0%
- Social security (employer)
- 0.0%
- Dividend withholding
- 27.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 22.0%
- Inheritance tax
- 15.0%
- Treaty count
- 81
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| DKK 0 | DKK 696,956 | 42.0% |
| DKK 696,956 | DKK 845,543 | 49.0% |
| DKK 845,543 | DKK 2,818,152 | 56.0% |
| DKK 2,818,152 | and above | 60.5% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Researcher/Key Employee Tax Scheme Flat 27% income tax (+ 8% AM-bidrag = effective 32.84%) for qualifying researche... | 27.0% | 7yr | Active |
Tax flags
Participation Exemption
Non-Dom Regime
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if staying 6+ consecutive months (short absences do not break the period) or maintaining a permanent home available in Denmark. Limited tax liability applies to Danish-source income for non-residents (including salary for work in Denmark when stay exceeds 183 days in 12 months).
- Exit tax
- Yes Exit tax on unrealised gains when leaving Denmark; share portfolios with market value from DKK 100,000 are treated as realised (deferral available). Broader exit rules cover other assets; share exit tax generally requires full Danish taxation in 7 of the past 10 years.
- CFC rules
- Yes Danish CFC rules apply when a Danish company (alone or with associates) controls more than 50% of a subsidiary and more than one-third of the subsidiary’s profits are defined CFC income types under Danish law (with further conditions and exceptions).
- Non-dom regime
- Special expatriate (researcher/key employee) scheme: 27% flat tax on qualifying salary for up to 84 months for inbound hires meeting prior non-residency and salary tests (+ 8% AM-bidrag).
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- May 1
- Extension deadline
- July 1
Sources
- Skattestyrelsen — 2026 state bracket taxes (accessed Oct 9, 2026) Bottom 12.01%, middle/top 7.5%, additional top 5%; thresholds after AM-bidrag
- PwC Denmark — taxes on personal income (accessed Oct 9, 2026) National rates, municipal average, AM-bidrag, share tax, expatriate scheme
- PwC Denmark — significant developments (accessed Oct 9, 2026) 2026 reform thresholds and approximate marginal rates incl. AM-bidrag
- Skattestyrelsen — tax on shares when leaving Denmark (accessed Oct 9, 2026) Exit tax on share portfolios from DKK 100,000 market value; deferral rules
- PwC Denmark — corporate withholding taxes (accessed Oct 9, 2026) Dividend WHT 27%, royalty 22%, treaty table