Skatteministeriet
17. januar 2017

National accounts of total taxes and duties 2010-2017

Overview of the total Danish taxes and duties 2010-2017 shown in types of taxes according to the principles of national accounting

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National accounts of total taxes and duties 2010-2017

It is estimated that in Denmark in 2017 a total of about DKK 954 billion will be collected in taxes and duties. This amount corresponds to 45.5% of the gross domestic product (GDP).

Out of this DKK 954 billion, personal tax, including labour market contribution and property value tax, makes up the largest proportion at DKK 525 billion or about 55%. VAT and duties make up around DKK 309 billion or about 32%, while corporation taxes, social contributions, property taxes, tax on pension returns etc. amount to around DKK 120 billion, or around 13%.

Table 1 shows the total taxes in types of tax for the years 2010-2017 calculated according to the principles of national accounting.

In relation to 2016, it is estimated that the total taxes and duties in current prices will increase in 2017 with around DKK 8 billion, and it is projected that the tax burden will fall from 46.4% in 2016 to 45.5% in 2017. Developments in the tax burden are described in more detail on a separate page here.

Labour market contributions, which are 8% of the basis of contributions, account for around DKK 94½ billion or around 10% of the total taxes and duties in 2017. More information about the historical development in the tax structure can be found here.

Table 1. Total taxes and duties 2010-2017 shown in types of tax
  2010 2011 2012 2013 2014 2015 2016* 2017*
  DKK billion
Total taxes and duties 818.7 835.8 870.9 908.3 986.0 956.3 946.8 954.4
1. Total income taxes 505.0 513.1 540.7 570.2 643.6 603.8 588.9 588.2
1.1 Income taxes 427.4 434.8 447.7 496.1 534.7 527.9 510.1 525.0
of which 1.1.1. Ordinary tax 322.8 331.0 341.8 355.9 364.3 392.7 397.9 408.9
1.1.2. Labour market contribution 80.9 80.4 82.0 82.6 84.7 87.2 90.8 94.5
1.1.3. Property value tax 12.6 12.8 13.0 13.2 13.4 13.6 13.7 13.8
1.1.4. Special taxes 11.1 10.7 10.8 44.4 72.3 34.3 7.7 7.8
1.2 Corporation tax etc. 41.1 40.3 49.5 54.1 55.8 53.1 53.0 53.1
1.3 Real interest tax/tax on pension returns 36.5 38.0 43.6 20.0 53.1 22.8 25.8 10.2
2. Total compulsory contributions to social schemes 1.8 2.0 1.8 1.6 1.5 1.4 1.2 1.3
2.1 Social contributions paid by members 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
2.2 Social contributions paid by employers 0.9 1.0 0,7 0.7 0.7 0.6 0.6 0.6
2.2 Pension contributions paid by employees 0.9 1.0 1.1 0.9 0.7 0.8 0.6 0.7
3. Total other labour market contributions 4.2 4.6 5.5 6.1 6.3 5.9 5.9 6.0
3.1 Labour market contributions paid by employees 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
3.2 Labour market contributions paid by employers 4.2 4.6 5.5 6.1 6.3 5.9 5.9 6.0
4. Total tax on assets, property and ownership 42.5 44.4 43.8 46.2 46.7 49.4 48.3 48.4
4.1 Wealth tax - - - - - - - -
4.2 Inheritance tax and gift duties 3.6 4.8 4.0 3.9 3.8 5.2 4.1 4.3
4.3 Vehicle excise duty 10.6 10.5 10.6 11.4 11.2 11.6 11.4 11.1
4.4 Property taxes 24.2 25.0 24.8 26.4 27.2 28.1 28.3 28.4
4.5. Media licens 4.1 4.2 4.3 4.4 4.4 4.5 4.5 4.6
5. Total duties on goods and services 265.0 271.3 278.7 281.7 285.3 292.7 301.7 309.5
5.1 General purchase tax 176.5 182.2 187.4 187.9 192.9 197.2 204.0 212.3
5.2 Customs and import duties 3.2 3.2 3.0 2.8 3.0 3.3 3.3 3.4
5.3 Duties on goods and services 75.5 77.0 80.2 83.3 81.1 83.2 85.3 84.6
5.4 Duties on specific transactions 5.7 5.1 4.9 4.7 5.3 5.9 5.7 5.8
5.5 Duties on specific services 3.9 3.8 3.2 3.0 3.1 3.2 3.3 3.4
6. Other production taxes in total 0.3 0.3 0.3 2.5 2.6 3.2 0.8 0.9
6.1 Effluent charges 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
6.2 Duties in connection with control and grants 0.3 0.3 0.3 0.5 0.5 0.8 0.8 0.9
6.3 Payments to the Guarantee Fund and the Fund for winding up - - - 2.0 2.1 2.5 - -
Gross domestic product GDP, DDK billion 1,810.9 1,846.9 1,895.0 1,929.7 1,977.3 2,027.2 2,040.8 2,097.0
Tax burden, pct. 45.2 45.3 46.0 47.1 49.9 47.2 46.4 45.5

Source: Statistics Denmark and Danish Ministry for Economic Affairs and the Interior.
Note: As a consequence of rounding figures up, the sums of the figures in the table may differ from the totals.
Years marked with a star and the corresponding values are estimates.