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The Danish Tax System
The Level of Taxes (in Percentage and Revenue)


  45.0%                                                                                 42.0%
  40.0%
  35.0%
  30.0%                                                                   27.0%
          25.0%
  25.0%
  20.0%
                  15.0%
  15.0%
  10.0%                               8.0%                   8.0%
   5.0%                   3.6%

   0.0%
          VAT                                       25.7%
                            Labour Market Contribution      Tax on stock income under 6478 Euro
The Revenue of Different Taxes

                         Million euro
                                6994.39


       20359.76




                                                     Business Taxes
                                                     VAT
                                          25277.85   Personal Taxes
                                                     Other Taxes




              35555.62
The Simplified Danish Tax system
1980
1990
2000
2012

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Anders Samuelsen on Flat Tax Forum 2012

  • 1. The Danish Tax System
  • 2. The Level of Taxes (in Percentage and Revenue) 45.0% 42.0% 40.0% 35.0% 30.0% 27.0% 25.0% 25.0% 20.0% 15.0% 15.0% 10.0% 8.0% 8.0% 5.0% 3.6% 0.0% VAT 25.7% Labour Market Contribution Tax on stock income under 6478 Euro
  • 3. The Revenue of Different Taxes Million euro 6994.39 20359.76 Business Taxes VAT 25277.85 Personal Taxes Other Taxes 35555.62

Editor's Notes

  1. The highest marginal tax rate (direct taxes) is 56,1 pct. The highest marginal tax rate (direct and indirect taxes) is 68 pct.
  2. Explanation: On the vertical axis you see the level in percentage of each tax. Therefore the figure above is simply a descriptive view on various Danish taxes and the revenue of each of them. In fact you have to add the taxes seperately, as they in the above is not added.
  3. The figure shows how large the revenue is of different groups of taxes.
  4. And now you probably think that Liberal Alliance is not actually a liberal party. Therefore I’d like to tell you how the Danish political system has evolved over the last 30 years.