Taxes and duties
§ 38 · Skatter og afgifter
- 2026
- 951.8 bn DKK revenue
- Change from 2025
- ▲ 3.4 %+31.7 bn DKK (+3.4 %) · 2025: 920.1 bn DKK in revenue (net)
- Per resident
- 157,794 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 36). Net amounts.
| Main account | 2025 | 2026 | Change |
|---|---|---|---|
| Pensionsafkastskat§ 38.14.01 · Pensionsafkastskat | 17.8 bn DKK in revenue (net) | 36.0 bn DKK in revenue (net) | 18.2 bn DKK more in revenue (+102.2 %)+18.2 bn (+102.2 %) |
| Merværdiafgift§ 38.21.01 · Merværdiafgift | 273.6 bn DKK in revenue (net) | 291.7 bn DKK in revenue (net) | 18.1 bn DKK more in revenue (+6.6 %)+18.1 bn (+6.6 %) |
| Personskatter§ 38.11.01 · Personskatter | 428.5 bn DKK in revenue (net) | 438.0 bn DKK in revenue (net) | 9.5 bn DKK more in revenue (+2.2 %)+9.5 bn (+2.2 %) |
| Afgifter på el, gas og kul§ 38.22.01 · Energiafgifter mv. | 10.5 bn DKK in revenue (net) | 2.1 bn DKK in revenue (net) | 8.4 bn DKK less in revenue (−80.0 %)−8.4 bn (−80.0 %) |
| Udlån i medfør af ejendomsskatteloven§ 38.71.02 · Udlån mv. | 1.8 bn DKK | 9.9 bn DKK | 8.1 bn DKK more (+447.2 %)+8.1 bn (+447.2 %) |
| Indkomstskat af selskaber§ 38.13.01 · Selskabsskatter mv. | 113.8 bn DKK in revenue (net) | 121.2 bn DKK in revenue (net) | 7.4 bn DKK more in revenue (+6.5 %)+7.4 bn (+6.5 %) |
| Registreringsafgift§ 38.23.03 · Afgifter vedr. motorkøretøjer | 7.3 bn DKK in revenue (net) | 4.0 bn DKK in revenue (net) | 3.3 bn DKK less in revenue (−45.8 %)−3.3 bn (−45.8 %) |
| Tilbagebetalingsordning vedr. ejendomsskatter§ 38.15.01 · Tilbagebetalingsordning vedr. ejendomsskatter | 3.3 bn DKK | 100.0 m DKK | 3.2 bn DKK less (−97.0 %)−3.2 bn (−97.0 %) |
| Renteindtægter mv.§ 38.61.01 · Renteindtægter mv. | 7.2 bn DKK in revenue (net) | 4.7 bn DKK in revenue (net) | 2.6 bn DKK less in revenue (−35.6 %)−2.6 bn (−35.6 %) |
| Grundskyld og dækningsafgift af erhvervsejendomme mv.§ 38.17.01 · Grundskyld og dækningsafgift | 5.5 bn DKK | 3.7 bn DKK | 1.8 bn DKK less (−32.0 %)−1.8 bn (−32.0 %) |
| Kompensation til kommunerne for stigningsbegrænsning på dækningsafgift for visse erhvervsejendomme§ 38.17.02 · Grundskyld og dækningsafgift | 362.6 m DKK | 1.6 bn DKK | 1.3 bn DKK more (+346.9 %)+1.3 bn (+346.9 %) |
| Afgifter på chokolade mv. og konsumis§ 38.28.05 · Øvrige punktafgifter | 2.8 bn DKK in revenue (net) | 1.6 bn DKK in revenue (net) | 1.2 bn DKK less in revenue (−41.7 %)−1.2 bn (−41.7 %) |
| Afgift af olieprodukter§ 38.22.03 · Energiafgifter mv. | 6.3 bn DKK in revenue (net) | 5.3 bn DKK in revenue (net) | 995.0 m DKK less in revenue (−15.8 %)−995.0 m (−15.8 %) |
| Kulbrinteskat§ 38.13.11 · Selskabsskatter mv. | 2.6 bn DKK in revenue (net) | 1.7 bn DKK in revenue (net) | 908.0 m DKK less in revenue (−34.8 %)−908.0 m (−34.8 %) |
| Tinglysningsafgift mv.§ 38.16.01 · Tinglysningsafgift mv. | 6.5 bn DKK in revenue (net) | 7.2 bn DKK in revenue (net) | 700.0 m DKK more in revenue (+10.9 %)+700.0 m (+10.9 %) |
Source: the Agency for Public Finance and Management (Økonomistyrelsen)– Finanslov for 2026, retrieved 4 November 2026.