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← The Finance Act for 2025

Taxes and duties

§ 38 · Skatter og afgifter

2025
920.1 bn DKK revenue
Change from 2024
▲ 9.0 %+75.9 bn DKK (+9.0 %) · 2024: 844.2 bn DKK in revenue (net)
Per resident
152,538 DKKThe amount divided by the population on 1 July 2026 (6,031,699) – Statistics Denmark, FOLK1A

The figures are in current prices – they are not adjusted for price increases.

The largest changes within the area

The 15 main accounts with the largest change in DKK (of 35). Net amounts.

Main account20242025Change
Indkomstskat af selskaber§ 38.13.01 · Selskabsskatter mv.82.2 bn DKK in revenue (net)113.8 bn DKK in revenue (net)31.6 bn DKK more in revenue (+38.4 %)+31.6 bn (+38.4 %)
Personskatter§ 38.11.01 · Personskatter399.3 bn DKK in revenue (net)428.5 bn DKK in revenue (net)29.2 bn DKK more in revenue (+7.3 %)+29.2 bn (+7.3 %)
Miljøafgifter§ 38.24.01 · Miljøafgifter7.6 bn DKK in revenue (net)18.2 bn DKK in revenue (net)10.6 bn DKK more in revenue (+139.5 %)+10.6 bn (+139.5 %)
Tilbage­b­etal­ing­sord­ning vedr. ejendomsskatter§ 38.15.01 · Tilbage­b­etal­ing­sord­ning vedr. ejendomsskatter12.5 bn DKK3.3 bn DKK9.2 bn DKK less (−73.6 %)−9.2 bn (−73.6 %)
Pensionsafkastskat§ 38.14.01 · Pensionsafkastskat9.3 bn DKK in revenue (net)17.8 bn DKK in revenue (net)8.5 bn DKK more in revenue (+91.4 %)+8.5 bn (+91.4 %)
Afgift af olieprodukter§ 38.22.03 · Energiafgifter mv.10.8 bn DKK in revenue (net)6.3 bn DKK in revenue (net)4.5 bn DKK less in revenue (−41.7 %)−4.5 bn (−41.7 %)
Benzinafgift§ 38.22.05 · Energiafgifter mv.8.5 bn DKK in revenue (net)5.5 bn DKK in revenue (net)3.0 bn DKK less in revenue (−35.3 %)−3.0 bn (−35.3 %)
Merværdiafgift§ 38.21.01 · Merværdiafgift276.2 bn DKK in revenue (net)273.6 bn DKK in revenue (net)2.6 bn DKK less in revenue (−0.9 %)−2.6 bn (−0.9 %)
Re­gis­trer­ing­saf­gift§ 38.23.03 · Afgifter vedr. motorkøretøjer9.9 bn DKK in revenue (net)7.3 bn DKK in revenue (net)2.6 bn DKK less in revenue (−26.3 %)−2.6 bn (−26.3 %)
Afgifter på el, gas og kul§ 38.22.01 · Energiafgifter mv.12.9 bn DKK in revenue (net)10.5 bn DKK in revenue (net)2.5 bn DKK less in revenue (−18.9 %)−2.5 bn (−18.9 %)
Kilometerbaseret vejafgift for lastbiler§ 38.23.08 · Afgifter vedr. motorkøretøjer0 DKK in expenses (net)2.2 bn DKK in revenue (net)2.2 bn DKK more in revenue+2.2 bn
Udlån i medfør af ejen­domsskatte­loven§ 38.71.02 · Udlån mv.0 DKK1.8 bn DKK1.8 bn DKK more+1.8 bn
Renteindtægter mv.§ 38.61.01 · Renteindtægter mv.5.6 bn DKK in revenue (net)7.2 bn DKK in revenue (net)1.7 bn DKK more in revenue (+29.6 %)+1.7 bn (+29.6 %)
Grundskyld og dækningsafgift af erhvervsejendomme mv.§ 38.17.01 · Grundskyld og dækningsafgift6.8 bn DKK5.5 bn DKK1.3 bn DKK less (−19.1 %)−1.3 bn (−19.1 %)
Ejerafgift mv.§ 38.23.01 · Afgifter vedr. motorkøretøjer10.9 bn DKK in revenue (net)10.2 bn DKK in revenue (net)700.0 m DKK less in revenue (−6.4 %)−700.0 m (−6.4 %)

Source: the Agency for Public Finance and Management (Økonomistyrelsen)– Finanslov for 2025, retrieved 4 November 2026.