Denmark Corporate Income Tax
Detailed corporate income tax rates and rules for Denmark in 2026.
Denmark levies corporate income tax at a flat rate of 22% on taxable profits. The rate is competitive within Scandinavia. Denmark's participation exemption provides full exemption for dividends and capital gains from qualifying subsidiaries (minimum 10% holding). The tonnage tax regime is available for shipping companies.
Standard Rate
22%
Additional Notes
Denmark applies mandatory joint taxation (sambeskatning) for all Danish group companies and optional international joint taxation. Interest deduction limitations apply (EBITDA rule of 22% or DKK 22.3 million threshold). CFC rules apply to low-taxed subsidiaries. Tax losses can be carried forward indefinitely but are limited to DKK 9.3 million plus 60% of the excess. Denmark has enhanced substance requirements and anti-abuse provisions.
How Denmark Corporate Tax compares
Denmark’s corporate tax rate of 22% is the 114th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Europe’s regional average of 19%.
