Effective tax rates for expenditure based tax incentives - Corporate in Denmark
Denmark: Effective tax rates for expenditure based tax incentives - Corporate was 19.1 Percentage of taxable income in 2025. ▲ Rising
Effective tax rates for expenditure based tax incentives - Corporate in Denmark, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2025, effective tax rates for expenditure based tax incentives - corporate in Denmark stood at 19.1 Percentage of taxable income.
Compared with earlier readings it is down 3.9% over ten years.
Denmark ranks 15th of 50 countries on this measure, in the middle of the range.
Effective tax rates for expenditure based tax incentives - Corporate in Denmark, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | 19.88 Percentage of taxable income | — |
| 2020 | 16.2 Percentage of taxable income | -18.5% |
| 2021 | 16.2 Percentage of taxable income | +0.0% |
| 2022 | 16.2 Percentage of taxable income | +0.0% |
| 2023 | 19.1 Percentage of taxable income | +17.9% |
| 2024 | 19.1 Percentage of taxable income | +0.0% |
| 2025 | 19.1 Percentage of taxable income | +0.0% |
Denmark compared with similar countries
- Denmark's 19.1 Percentage of taxable income is above the median for high income countries, which is 12.71 Percentage of taxable income, 1.5× the median. (40 countries reporting)
- Denmark's 19.1 Percentage of taxable income is above the median for Europe & Central Asia, which is 10.17 Percentage of taxable income, 1.9× the median. (29 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 19.88 Percentage of taxable income | 19.88 Percentage of taxable income | 19.88 Percentage of taxable income | 1 |
| 2020s | 17.65 Percentage of taxable income | 16.2 Percentage of taxable income | 19.1 Percentage of taxable income | 6 |
Countries ranked near Denmark
- 12 Brazil 20.01 Percentage of taxable income compare
- 13 United States of America 19.93 Percentage of taxable income compare
- 14 Japan 19.19 Percentage of taxable income compare
- 16 Switzerland 18.03 Percentage of taxable income compare
- 17 Latvia 18 Percentage of taxable income compare
- 18 Estonia 17.73 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 effective tax rates for expenditure based tax incentives - corporate in Denmark?
- Effective tax rates for expenditure based tax incentives - corporate in Denmark was 19.1 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for expenditure based tax incentives - corporate recorded in Denmark?
- The highest recorded value was 19.88 Percentage of taxable income in 2019.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Denmark?
- The lowest recorded value was 16.2 Percentage of taxable income in 2020.
- How does Denmark rank for effective tax rates for expenditure based tax incentives - corporate?
- Denmark ranks 15th out of 50 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in Denmark?
- Over the last ten years it is down 3.9%. The long-run trend across the full record is rising.
- Where does this Denmark data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates for expenditure based tax incentives - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.
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About this data
This table reports synthetic tax policy indicators that capture the effect of expenditure-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.