Corporate income tax (CIT) - statutory and targeted small business in Denmark
Denmark: Corporate income tax (CIT) - statutory and targeted small business was 22 Percentage of taxable income in 2026. ▼ Falling
Corporate income tax (CIT) - statutory and targeted small business in Denmark, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Denmark recorded 22 Percentage of taxable income for corporate income tax (cit) - statutory and targeted small business in 2026. That is the lowest value across all 27 years on record.
Compared with earlier readings it is unchanged over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Denmark peaked at 32 Percentage of taxable income in 2000 and was at its lowest, 22 Percentage of taxable income, in 2016.
Denmark ranks 70th of 128 countries on this measure, in the middle of the range.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in Denmark, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 32 Percentage of taxable income | — |
| 2001 | 30 Percentage of taxable income | -6.2% |
| 2002 | 30 Percentage of taxable income | +0.0% |
| 2003 | 30 Percentage of taxable income | +0.0% |
| 2004 | 30 Percentage of taxable income | +0.0% |
| 2005 | 28 Percentage of taxable income | -6.7% |
| 2006 | 28 Percentage of taxable income | +0.0% |
| 2007 | 25 Percentage of taxable income | -10.7% |
| 2008 | 25 Percentage of taxable income | +0.0% |
| 2009 | 25 Percentage of taxable income | +0.0% |
| 2010 | 25 Percentage of taxable income | +0.0% |
| 2011 | 25 Percentage of taxable income | +0.0% |
| 2012 | 25 Percentage of taxable income | +0.0% |
| 2013 | 25 Percentage of taxable income | +0.0% |
| 2014 | 24.5 Percentage of taxable income | -2.0% |
| 2015 | 23.5 Percentage of taxable income | -4.1% |
| 2016 | 22 Percentage of taxable income | -6.4% |
| 2017 | 22 Percentage of taxable income | +0.0% |
| 2018 | 22 Percentage of taxable income | +0.0% |
| 2019 | 22 Percentage of taxable income | +0.0% |
| 2020 | 22 Percentage of taxable income | +0.0% |
| 2021 | 22 Percentage of taxable income | +0.0% |
| 2022 | 22 Percentage of taxable income | +0.0% |
| 2023 | 22 Percentage of taxable income | +0.0% |
| 2024 | 22 Percentage of taxable income | +0.0% |
| 2025 | 22 Percentage of taxable income | +0.0% |
| 2026 | 22 Percentage of taxable income | +0.0% |
Denmark compared with similar countries
- Denmark's 22 Percentage of taxable income is above the median for high income countries, which is 21.5 Percentage of taxable income, 1.0× the median. (60 countries reporting)
- Denmark's 22 Percentage of taxable income is above the median for Europe & Central Asia, which is 19.74 Percentage of taxable income, 1.1× the median. (40 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 28.3 Percentage of taxable income | 25 Percentage of taxable income | 32 Percentage of taxable income | 10 |
| 2010s | 23.6 Percentage of taxable income | 22 Percentage of taxable income | 25 Percentage of taxable income | 10 |
| 2020s | 22 Percentage of taxable income | 22 Percentage of taxable income | 22 Percentage of taxable income | 7 |
Countries ranked near Denmark
- 67 Austria 23 Percentage of taxable income compare
- 67 Israel 23 Percentage of taxable income compare
- 69 Egypt 22.5 Percentage of taxable income compare
- 70 Indonesia 22 Percentage of taxable income compare
- 70 Greece 22 Percentage of taxable income compare
- 70 Norway 22 Percentage of taxable income compare
- 70 Aruba 22 Percentage of taxable income compare
- 70 Botswana 22 Percentage of taxable income compare
More economy & growth data for Denmark
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 0.9574 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 1.4 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 30.70 billion BoP, current US$ (2024)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0723 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net outflows (BoP, current US$), per capita 5,136 BoP, current US$ per person (2024)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 18.24 billion BoP, current US$ (2024)
- Foreign direct investment, net inflows (BoP, current US$), annual 121.54 % change on previous year (2024)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.043 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net inflows (BoP, current US$), per capita 3,052 BoP, current US$ per person (2024)
- Total reserves (includes gold, current US$), annual growth rate 17.85 % change on previous year (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Denmark?
- Corporate income tax (cit) - statutory and targeted small business in Denmark was 22 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Denmark?
- The highest recorded value was 32 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Denmark?
- The lowest recorded value was 22 Percentage of taxable income in 2016.
- How does Denmark rank for corporate income tax (cit) - statutory and targeted small business?
- Denmark ranks 70th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Denmark?
- Over the last ten years it is unchanged. The long-run trend across the full record is falling.
- Where does this Denmark data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.