Kontakt   |   Sitemap   |   Om skm.dk   |   Nyhedsbrev   |   Links
11. marts 2010
Her er du: English > Statistics

18/01/10

National accounts of total taxes and duties

Overview of the total taxes and duties 2003-2010 shown in types of taxes according to the principles of national accounting.

It is estimated that in Denmark in 2010 a total of DKK 806 billion will be collected in taxes and duties. This amount corresponds to 45.9% of the gross domestic product (GDP).

Out of this DKK 806 billion, personal tax, including labour market contribution and property value tax, makes up the largest proportion at DKK 422 billion or 52%. VAT and duties make up around DKK 264 billion, or around 33%, while corporation taxes, social contributions, property taxes, tax on pension returns etc. amount to around DKK 120 billion, or around 15%.

Table 1 shows the total taxes in types of tax for the years 2003-2010 calculated according to the principles of national accounting.

Table 1. Total taxes and duties 2003-2010 shown in types of tax
  2003 2004 2005 2006 2007 2008 2009* 2010*
  DKK billion
Total taxes and duties 674.6 720.9 788.0 812.2 831.1 839.6 793.5 805.9
1. Total income taxes
1.1 Income taxes
  of which 1.1.2.Labour market contribution
                1.1.3. Property value tax
1.2 Corporation tax etc.
1.3 Real interest tax/tax on pension returns		 405.1
 358.3
62.3
10.2
40.8
6.0		 436.0
 366.0
64.8
10.5
46.5
23.5		 483.1
 385.2
67.6
10.9
60.8
37.0		 489.4
 405.8
71.6
11.3
71.1
12.5		 498.1
 429.7
76.5
11.7
64.0
4.5		 508.3
 439.7
80.2
12.1
59.4
9.2		 482.2
 435.9
80.2
12.3
40.0
6.4		 480.6
 422.0
81.4
12.4
46.7
12.0
2. Total compulsory contributions to social schemes
2.1 Social contributions paid by members
2.2 Social contributions paid by employers		 16.8
 16.3
0.5		 17.1
 16.6
0.5		 17.1
 16.6
0.5		 16.9
 16.5
0.5		 16.8
 16.6
0.2		 16.8
 16.6
0.2		 17.0
 16.9
0.2		 17.0
 16.8
0.2
3. Total other labour market contributions
3.1 Labour market contributions paid by employees
3.2 Labour market contributions paid by employers		 2.9
 0.0
2.9		 2.9
 0.0
2.9		 2.9
 0.0
2.9		 3.2
 0.0
3.2		 4.0
 0.0
4.0		 4.2
 0.0
4.2		 4.2
 0.0
4.2		 4.2
 0.0
4.2
4. Total tax on assets, property and ownership
4.1 Wealth tax
4.2 Inheritance tax and gift duties
4.3 Vehicle excise duty
4.4 Property taxes
4.5 Other		 27.8
 -
2.7
8.5
16.5
0.1		 29.3
 -
3.2
8.9
17.1
0.1		 30.0
 -
3.2
9.3
17.5
0.0		 31.6
 -
3.5
9.8
18.3
0.0		 33.1
 -
3.9
10.2
19.0
0.0		 36.6
 -
4.8
10.4
21.5
0.0		 36.8
 -
3.9
10.5
22.4
0.0		 39.6
 -
3.9
11.4
24.3
0.0
5. Total duties on goods and services
5.1 General purchase tax
5.2 Customs and import duties
5.3 Duties on goods and services
5.4 Duties on specific transactions
5.5 Duties on specific services
5.6 Various duties		 221.9
 138.7
2.2
69.3
6.2
5.4
0.1		 235.5
 147.1
2.7
72.9
6.6
6.1
0.1		 254.7
 159.5
3.2
76.3
8.7
6.9
0.1		 270.9
 172.7
3.5
78.9
8.9
6.9
0.1		 278.9
 180.8
3.6
79.3
8.7
6.3
0.1		 273.5
 180.1
3.3
75.0
8.1
6.8
0.1		 253.1
 170.4
2.9
67.3
6.6
5.0
0.1		 264.4
 176.1
3.0
72.1
6.6
5.9
0.1
6. Other production taxes in total
6.1 Duties regarding control and inspection etc.
6.2 Duties in connection with licenses etc. 		0.1
 0.1
0.1		 0.1
 0.1
0.1		 0.1
 0.1
0.1		 0.1
 0.1
0.1		 0.2
 0.1
0.1		 0.1
 0.1
0.0		 0.1
 0.1
0.0		 0.1
 0.1
0.0
Gross domestic product GDP, DDK billion 1,400.7 1,466.2 1,545.3 1,631.6 1,691.5 1,737.4 1,670.2 1,725.7
Tax burden, pct. 48.2 49.2 51.0 49.8 49.1 48.3 47.5 46.7

Source: Statistics Denmark and Danish Ministry of Finance, December 2009.
Note: As a consequence of rounding figures up, the sum of the figures in the table may deviate from the totals.

In relation to 2009, it is estimated that the total taxes and duties in current prices will increase around DKK 12 ½ billion or 1.6%, and there will be a reduction in the tax burden from 47.5% in 2009 to 46.7% in 2010. Developments in the tax burden are described in more detail on a separate page here.

Labour market contributions, which in 2010 are 8% of the basis of contributions, account for around DKK 81 ½ billion or around 10% of the total taxes and duties.