Danish companies generally pay corporate income tax at 22 percent, charge VAT known as moms at a standard 25 percent, and report through Skattestyrelsen and Virk.dk. Limited companies also file annual accounts with the Danish Business Authority. This is an overview, not tax advice. As of 15 April 2026.
- Corporate tax rate
- 22 percent general rate, with a higher rate reported at 26 percent for certain financial companies. As of 15 April 2026.
- VAT, called moms
- Standard 25 percent, applied broadly with effectively no reduced rate. As of 15 April 2026.
- VAT registration
- Resident businesses generally from 50,000 Danish kroner of taxable turnover. As of 15 April 2026.
- Always
- Confirm your position with Skattestyrelsen or a qualified adviser.
General information, not financial, legal, or tax advice. Verify current terms and eligibility with the provider before applying.
How business tax and compliance work in Denmark
Danish business tax sits with the Danish Tax Agency, known as Skattestyrelsen, while company registration and annual accounts sit with the Danish Business Authority. A Danish company, for example a private limited company known as an ApS, registers through Virk.dk, receives a CVR number, and then meets ongoing duties for corporate tax, VAT, and payroll where it has staff. The exact duties depend on the legal form, the activity, and whether the owners are resident. As of 15 April 2026.
Corporate income tax
The general corporate income tax rate is 22 percent on taxable company profits, as of 15 April 2026. Certain financial companies, such as banks and insurers, are reported to pay a higher rate of 26 percent. Companies usually make payments on account during the year and settle the balance after the annual return. Treatment of deductions, losses, and group rules can be detailed, so confirm your own figures with Skattestyrelsen or an adviser.
VAT, known as moms
Danish VAT is called moms and the standard rate is 25 percent, one of the highest in the European Union, applied broadly with effectively no reduced rate between the standard rate and zero. A resident business generally registers when taxable turnover passes 50,000 Danish kroner in a twelve month period, while a business with no fixed establishment in Denmark may have to register from its first krone of taxable supplies. Registered businesses charge moms, reclaim input moms where allowed, and file periodic returns. As of 15 April 2026.
Common compliance duties
The duties you are most likely to meet are listed below. The exact obligations vary by company. Verify with Skattestyrelsen or an adviser
- Register the company and any VAT or employer duties through Virk.dk and obtain a CVR number.
- Charge and report moms on periodic returns, keep records, and issue compliant invoices.
- File the corporate tax return and, for limited companies, annual accounts with the Danish Business Authority.
How to stay on top of it
- Register the company and the right tax duties through Virk.dk and note your reporting deadlines.
- Set up bookkeeping that separates moms, keeps source documents, and supports the TastSelv Erhverv filings.
- Confirm rates, thresholds, and deadlines that apply to your activity with Skattestyrelsen or a qualified adviser before you file.
Compare business accounts available in Denmark
A clean account that exports records helps with moms and bookkeeping. These providers accept business customers in Denmark. Fees and eligibility shown as of 15 April 2026. Confirm current terms with the provider before applying.
Compare business accounts →Questions about tax and compliance in Denmark
What is the corporate tax rate in Denmark?
What is the VAT rate in Denmark and what is it called?
When must a business register for VAT in Denmark?
Who handles business tax administration in Denmark?
Fees, features, and eligibility change and vary by region. This page was last reviewed on 15 April 2026. Confirm current terms with the provider before applying.