Denmark's headline corporate income tax (CIT) rate is 22.
The headline personal income tax (PIT) rate is up to 57% (60.5% incl. labour market tax).
The standard VAT/GST (or equivalent consumption tax) rate is 25. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual is a Danish tax resident if they have a permanent residence available in Denmark combined with a qualifying stay, or if they spend more than six months in Denmark. Residents are taxed on worldwide income; non-residents only on Danish-source income.
A foreign or Danish subsidiary is a Controlled Foreign Company where a Danish company (alone or with related parties) directly or indirectly controls more than 50% of the capital or voting rights, and more than one-third of the subsidiary's income (as assessed under Danish tax rules) consists of CFC-type income - interest, royalties, capital gains, dividends, financial leasing income, and similar financial categories. Where triggered, the Danish parent must include the CFC's total income in its own taxable base pro rata to its ownership, overriding any more favorable treaty position. There is no jurisdictional white or black list - the rules apply based purely on the ownership and income-composition tests, regardless of where the subsidiary is located.
Denmark layers three separate interest restrictions. First, a thin capitalization rule disallows interest and capital losses on controlled debt (including third-party debt guaranteed by a related party) once the debt-to-equity ratio, measured at fair market value, exceeds 4:1 - but only where controlled debt exceeds DKK 10 million; excess debt is requalified as equity and the related interest becomes non-deductible. Second, an interest ceiling rule allows net financing costs up to a fixed de minimis (DKK 21.3-22.3 million depending on the year) to be deducted regardless of the thin cap outcome. Third, an EBITDA-based rule caps remaining net financing costs at 30% of taxable EBITDA; excess costs disallowed under this rule carry forward indefinitely, and unused deduction capacity carries forward five years.
Denmark has concluded 77 double tax treaties.