Taxes and duties
§ 38 · Skatter og afgifter
- 2027 (bill)
- 1,015.4 bn DKK revenue
- Change from 2026
- ▲ 6.7 %+63.6 bn DKK (+6.7 %) · 2026: 951.8 bn DKK in revenue (net)
- Per resident
- 168,346 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 | 2026 | 2027 (bill) | Change |
|---|---|---|---|
| Pensionsafkastskat§ 38.14.01 · Pensionsafkastskat | 36.0 bn DKK in revenue (net) | 75.2 bn DKK in revenue (net) | 39.2 bn DKK more in revenue (+108.9 %)+39.2 bn (+108.9 %) |
| Merværdiafgift§ 38.21.01 · Merværdiafgift | 291.7 bn DKK in revenue (net) | 307.9 bn DKK in revenue (net) | 16.2 bn DKK more in revenue (+5.6 %)+16.2 bn (+5.6 %) |
| Personskatter§ 38.11.01 · Personskatter | 438.0 bn DKK in revenue (net) | 447.6 bn DKK in revenue (net) | 9.6 bn DKK more in revenue (+2.2 %)+9.6 bn (+2.2 %) |
| Indkomstskat af selskaber§ 38.13.01 · Selskabsskatter mv. | 121.2 bn DKK in revenue (net) | 114.4 bn DKK in revenue (net) | 6.8 bn DKK less in revenue (−5.7 %)−6.8 bn (−5.7 %) |
| Tinglysningsafgift mv.§ 38.16.01 · Tinglysningsafgift mv. | 7.2 bn DKK in revenue (net) | 9.1 bn DKK in revenue (net) | 1.9 bn DKK more in revenue (+26.6 %)+1.9 bn (+26.6 %) |
| Kulbrinteskat§ 38.13.11 · Selskabsskatter mv. | 1.7 bn DKK in revenue (net) | 3.2 bn DKK in revenue (net) | 1.5 bn DKK more in revenue (+87.7 %)+1.5 bn (+87.7 %) |
| Kompensation til kommunerne for stigningsbegrænsning på dækningsafgift for visse erhvervsejendomme§ 38.17.02 · Grundskyld og dækningsafgift | 1.6 bn DKK | 172.8 m DKK | 1.4 bn DKK less (−89.3 %)−1.4 bn (−89.3 %) |
| Afgifter på chokolade mv. og konsumis§ 38.28.05 · Øvrige punktafgifter | 1.6 bn DKK in revenue (net) | 2.8 bn DKK in revenue (net) | 1.2 bn DKK more in revenue (+74.7 %)+1.2 bn (+74.7 %) |
| Grundskyld og dækningsafgift af erhvervsejendomme mv.§ 38.17.01 · Grundskyld og dækningsafgift | 3.7 bn DKK | 4.6 bn DKK | 903.0 m DKK more (+24.1 %)+903.0 m (+24.1 %) |
| Renteindtægter mv.§ 38.61.01 · Renteindtægter mv. | 4.7 bn DKK in revenue (net) | 5.5 bn DKK in revenue (net) | 895.0 m DKK more in revenue (+19.2 %)+895.0 m (+19.2 %) |
| Lønsumsafgift§ 38.41.02 · Lønsumsafgift | 12.2 bn DKK in revenue (net) | 13.1 bn DKK in revenue (net) | 890.0 m DKK more in revenue (+7.3 %)+890.0 m (+7.3 %) |
| Registreringsafgift§ 38.23.03 · Afgifter vedr. motorkøretøjer | 4.0 bn DKK in revenue (net) | 3.4 bn DKK in revenue (net) | 600.0 m DKK less in revenue (−15.2 %)−600.0 m (−15.2 %) |
| Miljøafgifter§ 38.24.01 · Miljøafgifter | 17.8 bn DKK in revenue (net) | 18.3 bn DKK in revenue (net) | 510.0 m DKK more in revenue (+2.9 %)+510.0 m (+2.9 %) |
| Udlån i medfør af ejendomsskatteloven§ 38.71.02 · Udlån mv. | 9.9 bn DKK | 10.3 bn DKK | 410.0 m DKK more (+4.2 %)+410.0 m (+4.2 %) |
| Tobaksafgift§ 38.28.03 · Øvrige punktafgifter | 7.2 bn DKK in revenue (net) | 6.9 bn DKK in revenue (net) | 330.0 m DKK less in revenue (−4.6 %)−330.0 m (−4.6 %) |
Source: the Agency for Public Finance and Management (Økonomistyrelsen)– Forslag til Finanslov for 2027 (som fremsat i oktober 2026), retrieved 4 November 2026.