🇩🇰 Skattestyrelsen & Selskabsskatteloven 2026

Denmark Corporate Income Tax (Selskabsskat) Calculator

Model Danish corporate tax liabilities for ApS and A/S entities: 22% flat rate, 110% R&D deduction, loss carry-forward 60% restrictions, and acontoskat bi-annual installment schedules.

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Direct Answer: Statutory Corporate Tax Rules in Denmark

Key benchmarks for Danish business corporate taxation (2026)

Standard Selskabsskat 22.0 % Flat Applies to ApS, A/S, P/S and branches
R&D Super-Deduction 110 % Deduction +10% bonus write-off on research spend
Loss Offset Threshold 9.5M DKK + 60% Indefinite loss carry-forward period

Corporate Income & Deductions

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Net accounting profit after business operating expenses.

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Qualifies for the 110% enhanced tax deduction rate (FoU-fradrag).

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Can offset 100% of profit up to 9.5M DKK, and 60% of any excess.

Tax Assessment Results Skattestyrelsen 2026

Corporate Tax Due 260,700 kr. Effective Rate: 21.7%
Retained Post-Tax Profit 939,300 kr. available for dividend/reserve
Initial Accounting Profit: 1,200,000 kr.
R&D Extra Bonus Deduction (10%): -15,000 kr.
Loss Carried Forward Offset: 0 kr.
Taxable Base (Beskatningsgrundlag): 1,185,000 kr.
1st Installment (Acontoskat - March 20): 130,350 kr.
2nd Installment (Acontoskat - Nov 20): 130,350 kr.
Remaining Loss Carried to Future Years: 0 kr.
Dividend Withholding Note:

Dividends paid out to individual shareholders are subject to 27% / 42% share income tax (Aktieindkomst), whereas intra-group distributions to qualifying holding companies (≥10% ownership) are entirely exempt.

Statutory Matrix: Danish Corporate Entity Comparison

Structural requirements and fiscal treatments under Selskabsloven and Selskabsskatteloven.

Entity Form Minimum Share Capital Corporate Tax Rate Audit Requirement Participation Exemption
ApS (Anpartsselskab) 40,000 DKK 22.0% Exempt under size thresholds 100% Tax-Free (≥10%)
A/S (Aktieselskab) 400,000 DKK 22.0% Mandatory statutory auditor 100% Tax-Free (≥10%)
Branch of Foreign Co. None (Parent capital) 22.0% Varies by parent entity Subject to Double Tax Treaties
Financial Institutions Banking license capital 25.2% Surcharge Rate Mandatory Finanstilsynet oversight Restricted exemptions

Frequently Asked Questions: Danish Corporate Tax (Selskabsskat)

What is the Danish corporate income tax rate (Selskabsskat) in 2026?

The standard corporate income tax rate in Denmark is a flat 22% on net taxable profits under the Corporation Tax Act (Selskabsskatteloven). Financial sector institutions are subject to an elevated corporate rate of 25.2%.

How does the Danish R&D super-deduction (FoU-fradrag) work?

Danish companies engaging in qualifying scientific research and development activities can deduct 110% of qualifying R&D expenses from their taxable income. The bonus 10% deduction directly reduces corporate taxable base.

What are the rules for tax loss carry-forward (Underskudsfremforsel) in Denmark?

Tax losses can be carried forward indefinitely. In any given fiscal year, prior-year losses can offset 100% of taxable income up to a statutory basic ceiling of 9,495,000 DKK (indexed). Any profit above this ceiling can only be offset by up to 60% of the remaining profit.

When must Danish companies pay corporate tax installments (Acontoskat)?

Danish corporations pay corporate tax in two mandatory on-account installments (acontoskat): the first by March 20 and the second by November 20. Companies can voluntarily make extra payments to avoid non-deductible interest surcharges.

Are dividends received by a Danish holding company taxable?

Under Denmark's participation exemption regime (Datter- og koncernselskabsaktier), dividends and capital gains derived from subsidiary shares are 100% tax-free if the holding entity owns at least 10% of the share capital and the subsidiary is resident in the EU/EEA or a double tax treaty country.

📊 Skatteforvaltningen & Danish Labor Market (AM-bidrag) Matrix

Statutory Component / Legal Deduction Item Calculated Amount (DKK)
Primary Net / Statutory Payable Amount 0 kr.