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11. februar 2012
Her er du: English > Statistics

05/09/11

National accounts of total taxes and duties

Overview of the total taxes and duties 2004-2012 shown in types of taxes according to the principles of national accounting.

It is estimated that in Denmark in 2012 a total of DKK 866 billion will be collected in taxes and duties. This amount corresponds to 46.7% of the gross domestic product (GDP).

Out of this DKK 866 billion, personal tax, including labour market contribution and property value tax, makes up the largest proportion at DKK 452 billion or about 52%. VAT and duties make up around DKK 286 billion, or around 33%, while corporation taxes, social contributions, property taxes, tax on pension returns etc. amount to around DKK 134 billion, or around 15%.

Table 1 shows the total taxes in types of tax for the years 2004-2012 calculated according to the principles of national accounting.

Table 1. Total taxes and duties 2004-2011 shown in types of tax
  2004 2005 2006 2007 2008 2009 2010* 2011* 2012*
  DKK billion
Total taxes and duties 720.9 788.0 812.2 831.6 839.1 798.9 842.2 838.4 865.7
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		 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		 498.9
 430.2
76.5
11.7
64.3
4.5		 507.2
 439.7
80.2
12.1
57.3
9.2		 488.7
 439.3
79.5
12.4
40.7
8.8		 516.5
 426.5
81.2
12.5
47.7
42.2		 499.5
 439.8
81.3
12.7
54.9
4.9		 516.0
 452.0
83.3
12.8
59.3
4.6
2. Total compulsory contributions to social schemes
2.1 Social contributions paid by members
2.2 Social contributions paid by employers		 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		 16.4
 16.3
0.1		 17.7
 16.8
0.9		 18.2
 17.3
0.9		 18.1
 17.6
0.5
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		 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		 4.8
 0.0
4.8		 4.9
 0.0
4.9
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		 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		 36.7

-
3.7
10.4
22.6
0.0		 38.5

-
3.8
10.5
24.2
0.0		 39.6

-
3.7
10.9
25.0
0.0		 41.1

-
3.8
11.1
26.2
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		 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
8.8
6.9
0.1		 278.6
180.8
3.3
79.3
8.7
6.3
0.1		 274.1
180.9
3.1
75.0
8.1
6.8
0.1		 252.8
172.8
2.6
66.5
5.3
5.4
0.1		 265.2
178.3
3.2
72.0
5.7
5.8
0.2		 276.2
184.7
3.4
75.8
6.1
6.0
0.2		 285.4
191.6
3.6
79.9
5.6
4.5
0.2
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
0.0		 0.2
 0.2
0.0		 0.1
 0.1
0.0		 0.1
 0.1
0.0		 0.1
 0.1
0.1		 0.1
 0.1
0.1		 0.1
 0.1
0.1
Gross domestic product GDP, DDK billion 1,466.2 1,545.3 1,631.7 1,695.3 1,740.8 1,656.1 1,742.7 1,787.1 1,855.6
Tax burden, pct. 49.2 51.0 49.8 49.1 48.2 48.2 48.3 46.9 46.7

Source: Statistics Denmark and Danish Ministry of Finance, August 2011.
Note: As a consequence of rounding figures up, the sums of the figures in the table may differ from the totals.

In relation to 2011, it is estimated that the total taxes and duties in current prices will increase around DKK 44 billion, and there is projected a slight reduction in the tax burden from 46.9% in 2011 to 46.7% in 2012. Developments in the tax burden are described in more detail on a separate page here.

Labour market contributions, which in 2011 are 8% of the basis of contributions, account for around DKK 83.4 billion or around 10% of the total taxes and duties.