Denmark
Northern Europe · DK · 70 treaties
Tax profile
| Corporate income tax | 22% |
| Withholding — dividends | 27% |
| Withholding — interest | 22% |
| Withholding — royalties | 22% |
| VAT / GST (standard) | 25% |
| Personal income (top rate) | 60.5% |
| Capital gains | 42% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | Yes |
| CFC rules | Yes |
| Transfer pricing | Strict |
| Digital nomad visa | No |
| Digital services tax | n/a |
| Global minimum tax (Pillar 2) | None |
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- having residence in Denmark (taking up residence in a home in Denmark)
- uninterrupted stay in Denmark for more than 6 months (short holiday absences abroad do not break the period)
- owning or renting a home in Denmark and actually moving there (mere purchase without moving does not in itself trigger full tax liability)
- being in Denmark no more than 3 consecutive months or no more than 180 days in any 12‑month period only if the stay is of a holiday nature and without any form of employment; exceeding this while not working can contribute to residence assessment
Tax residence generally ends when you cease to have residence in Denmark and no longer meet the 6‑month stay test, but maintaining a home or spending substantial time in Denmark can keep or re‑trigger full tax liability, so cleanly breaking residence often requires fully moving away and limiting subsequent presence.
Source: Skattestyrelsen (Danish Tax Agency / SKAT)
Tax treaty network (85)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.