Denmark Corporate Tax Calculator 2026 (22%)
Estimate corporate income tax in Denmark on any profit: tax due, effective rate and profit after tax, with the 22% headline rate and the reduced rates in force in September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
Corporate tax rules in Denmark
a flat 22% on taxable profit
Income year 2026
22%
Who qualifies for the lower rates
- Financial companies (banks, insurers etc.) pay 26% (from 2024)
- Oil and gas upstream income is ring-fenced at 25% plus 52% hydrocarbon tax
Local taxes and minimum taxes
No local corporate income tax
EU Pillar Two 15% minimum tax (IIR/UTPR/QDMTT) for groups with revenue >= EUR 750m - not modelled
Filing and payment
Return within 6 months of year-end; tax paid on account in two instalments on 20 March and 20 November
How the calculation works
The calculator applies the rates in the order the law does: band by band where a country taxes profit in slices, or one rate to the whole profit where eligibility decides the rate. Surcharges are applied to the tax, local business taxes to the profit. The result is an estimate: it does not include loss relief, tax credits, deferred tax or group rules.
Frequently asked questions
What is the corporate tax rate in Denmark?
a flat 22% on taxable profit
How much corporate tax is due on a profit of DKK 1,000,000.00?
On a taxable profit of DKK 1,000,000.00 this calculator estimates DKK 220,000.00 of tax, an effective rate of 22%, before any credits, losses or local adjustments. Change the inputs above to model your own figures.
Who qualifies for the reduced rates?
Financial companies (banks, insurers etc.) pay 26% (from 2024) Oil and gas upstream income is ring-fenced at 25% plus 52% hydrocarbon tax.
When is the corporate tax return due?
Return within 6 months of year-end; tax paid on account in two instalments on 20 March and 20 November
Does the estimate include local taxes and minimum taxes?
No local corporate income tax. EU Pillar Two 15% minimum tax (IIR/UTPR/QDMTT) for groups with revenue >= EUR 750m - not modelled.
Is the result my exact tax bill?
No. It applies the statutory rates to the profit you enter. Your real bill depends on how taxable profit is computed (non-deductible costs, losses brought forward, allowances), on credits and on advance payments already made.
Are these rates up to date?
They were checked against PwC and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- PwC Worldwide Tax Summaries (authoritative corroboration): Denmark - Corporate - Taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative corroboration): Denmark - Corporate - Tax administration — PwC
- PwC Worldwide Tax Summaries (authoritative corroboration): Denmark - Corporate - Significant developments — PwC
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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