Dinamarca: Entorn econòmic
The deduction for R&D was equal to 103% for 2020, 105% for the period 2021-2022, 108% for 2023-2025, and 110% for 2026. However, following the COVID-19 crisis, the government decided to raise the deduction to 130% for 2020-2022 (for R&D expenses of up to DKK 910 million in 2022).
Net operating losses can be offset against taxable income up to 8,872,500 for 2022 (8,572,500 for 2021). Losses exceeding this amount can be deducted up to 60% of the taxable income. The carryback of losses is not permitted.
Fines and penalties, bribes and taxes are non-deductible (except for employer’s tax, non-recoverable VAT, land tax, and coverage charge).
The employer’s liability for social security contributions amounts to approx. DKK 12,000-15,000 per year per employee, depending on the industry.
Shipping companies may elect to pay tonnage tax for a period of 10 years instead of the normal corporate income tax. A special hydrocarbon tax also applies to hydrocarbon income (52%). A payroll tax applies to certain companies that are VAT-exempt.
The country does not impose any capital duty, transfer tax, or a wealth tax.
Denmark | OECD | United States | Germany | |
Number of Payments of Taxes per Year | 10.0 | 10.1 | 10.6 | 9.0 |
Time Taken For Administrative Formalities (Hours) | 132.0 | 163.6 | 175.0 | 218.0 |
Total Share of Taxes (% of Profit) | 23.8 | 41.6 | 36.6 | 48.8 |
Source: Doing Business, Latest available data.
Individual Taxable Income | |
Bottom-bracket tax (up to DKK 552,500) | 12.10% of personal income |
Top bracket tax | 15% of personal income |
Local Taxes | |
Municipal tax (average) | 24.982% |
Labour Market tax | 8% |
Share tax | |
From DKK 0 to 57,200 | 27% (on share income) |
Above DKK 57,200 | 42% (on share income) |
Altogether, the marginal tax rate in 2022 cannot exceed 52.07% | |
Church tax (imposed by municipalities only on members of the Danish State Lutheran Church) |
0.7% (average) |
An individual with limited tax liability to Denmark (determined according to the Danish Tax at Source Act, Section 2) will, as a main rule, be taxed by up to 52.07% (55.90%, including AM tax) on income from sources in Denmark.
The above rates may be reduced under tax treaties.
Vols fer algun comentari sobre aquest contingut? Escriu-nos.
© eexpand, Tots els drets reservats.
Actualitzacions: May 2023