background image
8.1.2. Other Taxes

The following table provides an overview of other taxes that may be imposed on a company doing business in the country.

Tax Type Rate(s) Notes
Capital Duty Nil No capital duty is levied in Denmark.
Payroll Tax - There is no general payroll tax, although certain business types are subject to a salary tax. This generally includes businesses that are VAT exempt, including banking and insurance companies. The rate for 2017 is 14.1% and is to be increased incrementally until reaching 15.2% in 2020. The general salary tax base is equal to total salary paid adjusted by the profit/loss of the company as calculated by specific rules depending on the nature of the business/entity.
Social Security Employer Contribution - Employer social security contributions are generally limited to an annual pension contribution of up to DKK 2,160 per employee per year.
Social Security Employee Contribution 8% The employee contribution is equal to 8% of their salary/wages, and is withheld by the employer.
Property Tax 1.6% to 3.4% Non-residential property is subject to municipal land tax levied on the assessed value of land at rates of 1.6% to 3.4%. A tax of up to 1% may be levied on the assessed value of buildings, less the value of the land and an allowance of DKK 50,000.
Transfer Tax NA NA
Stamp Duty 0.6% to 1.5% Registration of the transfer of certain assets is subject to stamp duty of 0.6%-1.5%, plus DKK 1,660.
Excise Taxes Various Excise duties are levied on a verity of products, including oil products, tobacco, alcoholic beverages, chocolate and other foodstuffs containing sugar, vehicles, etc.
Customs Duty Various Customs duties are imposed on goods imported from outside the European Union.
Environmental taxes Various Denmark levies a number of green taxes, including taxes on carbon dioxide emissions and on waste water.