🇩🇰 Denmark
Europe & Central Asia · OECD member · ISORA participant · ITTI survey participant
Denmark levies tax revenue equivalent to 41.9% of its GDP in 2022. The country maintains statutory exit taxes on individuals, controlled foreign company rules, and interest limitation rules. While citizenship-based taxation is not applied, crypto-asset reporting is only partial.Auto-generated summary of the verified data below; every fact traces to a source on this page.
41.9%
tax-to-GDP, general govt (2022, OECD)
9/11
enforcement powers assessed
Where the tax bite lands (2022)
Tax revenue by category, % of GDP, general government — OECD Revenue Statistics (Global).
Who collects it (2022)
| Level of government | % of GDP |
|---|---|
| Central government | 30.4% |
| State/regional government | 11.3% |
| Social security funds | 0.0% |
Tax-to-GDP over time
| 2000 | 2010 | 2019 | 2022 |
|---|---|---|---|
| 46.9% | 44.8% | 46.9% | 41.9% |
General government, OECD Revenue Statistics (Global).
Headline statutory rates
As stated in PwC Worldwide Tax Summaries’ territory overview (fetched 2026-08-20) — the wording is PwC’s; source.
| Tax | Headline rate as stated |
|---|---|
| Headline PIT rate | Up to 57% (60.5% including labour market tax) |
| Headline CIT rate | 22 |
| Standard VAT rate | 25 |
| Headline individual capital gains tax rate | Capital gains are subject to the normal PIT rate. |
| Headline corporate capital gains tax rate | Capital gains are subject to the normal CIT rate. |
| WHT rates (%) (Dividends/Interest/Royalties) | Resident: 27 / 22 / 22; Non-resident: 27 / 22 / 22 |
| Headline net wealth/worth tax rate | NA |
| Headline inheritance tax rate | 15 / 36.25 / income tax (depending on specific circumstances) |
| Headline gift tax rate | 15 / 36.25 / income tax (depending on specific circumstances) NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) |
Enforcement in numbers — as reported by the authority
Figures exactly as written in the authority’s own annual report or official release, each with its sentence. Definitions differ between authorities, so these are never ranked across countries.
Additional tax assessed / notified (2023): godt 507 mio. kr. — scope as stated in the sentence below
“i 2023 førte kontrolindsatsen til, at skattestyrelsen udsendte opkrævninger for godt 507 mio. kr., jf. figur 1 .”
Source: Skattestyrelsen — kontrol mod social dumping (pressemeddelelse)Official source · quote machine-verified 2026-08-23
Audits / examinations completed (2023): mere end 3.300 — scope as stated in the sentence below
“skattestyrelsen har i 2023 gennemført mere end 3.300 kontroller mod social dumping hos udenlandske og danske virksomheder med udenlandske arbejdstagere.”
Source: Skattestyrelsen — kontrol mod social dumping (pressemeddelelse)Official source · quote machine-verified 2026-08-23
Enforcement powers
Social media & open-web monitoring Not yet assessed
Not yet assessed — no claim made.
AI & machine-learning risk scoring Yes — documented practice
Self-reported in the OECD Inventory of Tax Technology Initiatives (2024 Global Survey on Digitalisation).
“Survey question "Administration uses artificial intelligence" — answer: Yes”
Source: OECD Inventory of Tax Technology InitiativesOECD / IMF survey data · derived from the administration’s own survey answer
Automated bulk data matching No — power absent
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No”
Source: IMF ISORA — International Survey on Revenue AdministrationOECD / IMF survey data · derived from the administration’s own survey answer
Digital platform reporting Yes — statutory power
As an EU member state, bound by Council Directive (EU) 2021/514 (DAC7) to require digital platform operators to collect, verify and report sellers’ income to the tax authority, applicable from 1 January 2023. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.
“Member States shall adopt and publish, by 31 December 2022, the laws, regulations and administrative provisions necessary to comply with this Directive.”
Source: Council Directive (EU) 2021/514 (DAC7) — reporting by digital platform operatorsOfficial source · quote machine-verified 2026-08-25
Crypto-asset reporting Partial / committed
Denmark is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027 (DAC8 applies EU-wide from 2026).
“we therefore intend to work towards swiftly transposing the CARF into domestic law and activating exchange agreements in time for exchanges to commence by 2027”
Source: Joint statement — Collective engagement to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
Exit tax on individuals Yes — statutory power
Denmark applies exit taxation to residents leaving with assets (shares, options, bonds, certain pensions), with asset-specific rules.
“Exit taxation applies for individuals who have been considered as resident and tax treaty resident in Denmark”
Source: PwC Worldwide Tax Summaries — DenmarkProfessional / legal analysis · quote machine-verified 2026-08-25
Citizenship-based taxation No — power absent
Denmark taxes on the basis of residence (full tax liability for residents), not citizenship.
“Individuals who are residents in Denmark are subject to full tax liability”
Source: PwC Worldwide Tax Summaries — DenmarkProfessional / legal analysis · quote machine-verified 2026-08-25
Controlled foreign company (CFC) rules Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Interest limitation rules Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 3" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Country-by-country reporting Not yet assessed
Not yet assessed — no claim made.
Public naming of non-compliant taxpayers No — power absent
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure" — value: No”
Source: IMF ISORA — International Survey on Revenue AdministrationOECD / IMF survey data · derived from the administration’s own survey answer
Anti-avoidance regime detail (OECD Corporate Tax Statistics)
OECD-curated descriptions of this jurisdiction’s CFC, interest-limitation, CbCR and IP-regime rules.
CFC rules — 13 data points
| Is there a controlled foreign company rule in place? · Regime 1 | Yes |
| Is there a controlled foreign company rule in place? · Not applicable | Yes |
| Controlled foreign company rule · Regime 1 | Under the Danish CFC legislation, a Danish resident parent company is liable to taxation of the income of a non-resident subsidiary or a foreign permanent establishment to the extent of its participation if: the Danish parent company directly or indirectly controls more than 50% of its voting power; more than 50% of the subsidiary's taxable income derives from CFC-income; and at least 10% of the s… |
| Controlled foreign company rule · Not applicable | Under the Danish CFC legislation, a Danish resident parent company is liable to taxation of the income of a subsidiary to the extent of its participation if: the Danish parent company itself, or together with other associated companies, directly or indirectly owns more than 50% of its voting power/capital/profits; and more than 33% of the subsidiary's taxable income derives from CFC-income. The ru… |
| Significant controlled foreign company exemption and exclusion requirements · Regime 1 | An exemption from CFC taxation exists for intermediate local holding companies. In principle, transactions between a subsidiary resident in the same country and the intermediate holding company are disregarded. |
| Significant controlled foreign company exemption and exclusion requirements · Not applicable | Financial undertakings are excluded if one third or less of the entity's CFC income comes from transactions with the Danish parent company or its associated enterprises. |
| Controlled foreign company income · Not applicable | The definition of CFC-income is in line with Article 7(2)(a) of ATAD, i.e.: 1. interest or any other income generated by financial assets; 2. royalties or any other income generated from intellectual property; 3. dividends and income from the disposal of shares; 4. income from financial leasing; 5. income from insurance, banking and other financial activities; 6. income from invoicing companies t… |
| Substantial activity requirements description · Not applicable | As a general rule, the Danish CFC rules apply in all cases, i.e. with no exemptions based on whether the CFC is undertaking substantial. However, "other income generated from intellectual property" (eg. embedded royalties) is not included as CFC-income where the controlled foreign company carries on a substantive economic activity supported by staff, equipment, assets and premises, as evidenced by… |
| Substantial activity requirements · Regime 1 | The Danish rules are not subject to any substance test. |
| Substantial activity requirements · Not applicable | Yes |
| Trigger rate for controlled foreign company rule · Not applicable | No trigger rate |
| Year of introduction of the controlled foreign company rule · Regime 1 | 1995 |
| Year of introduction of the controlled foreign company rule · Not applicable | 1995 (originally) - the last major amendment was introduced in 2021 in order to align the Danish rules with ATAD |
Interest limitation — 114 data points
| Number of years allowed under carry forward/back. · Regime 1 | 5. Carry forward of non-deductible interest expense indefinitely and carry-forward of unused capacity for five years. |
| Number of years allowed under carry forward/back. · Regime 2 | 3 years for certain losses on debt and financial instruments |
| Number of years allowed under carry forward/back. · Rule 1 | 5 |
| Number of years allowed under carry forward/back. · Rule 2 | 3 |
| Do any loss carry-back or carry-forward provisions apply? · Regime 1 | Yes |
| Do any loss carry-back or carry-forward provisions apply? · Regime 2 | Yes |
| Do any loss carry-back or carry-forward provisions apply? · Regime 3 | No |
| Do any loss carry-back or carry-forward provisions apply? · Rule 1 | Yes |
| Do any loss carry-back or carry-forward provisions apply? · Rule 2 | Yes |
| Do any loss carry-back or carry-forward provisions apply? · Rule 3 | No |
| Is a de minimis threshold present? · Regime 1 | DKK 22.3 million |
| Is a de minimis threshold present? · Regime 2 | DKK 21.3 million |
| Is a de minimis threshold present? · Regime 3 | DKK 10 million |
| Is a de minimis threshold present? · Rule 1 | DKK 22.3 million |
| Is a de minimis threshold present? · Rule 2 | DKK 21.3 million |
| Is a de minimis threshold present? · Rule 3 | DKK 10 million |
| Any other exclusions? · Regime 1 | No |
| Any other exclusions? · Regime 2 | No |
| Any other exclusions? · Regime 3 | No |
| Any other exclusions? · Rule 1 | No |
| Any other exclusions? · Rule 2 | No |
| Any other exclusions? · Rule 3 | No |
| Exclusions based on payer characteristics? · Regime 1 | Yes |
| Exclusions based on payer characteristics? · Regime 2 | Yes |
| Exclusions based on payer characteristics? · Regime 3 | No |
| Exclusions based on payer characteristics? · Rule 1 | No |
| Exclusions based on payer characteristics? · Rule 2 | Yes |
| Exclusions based on payer characteristics? · Rule 3 | No |
| Exclusions based on payment characteristics? · Regime 1 | No |
| Exclusions based on payment characteristics? · Regime 2 | Yes |
| Exclusions based on payment characteristics? · Regime 3 | Yes |
| Exclusions based on payment characteristics? · Rule 1 | No |
| Exclusions based on payment characteristics? · Rule 2 | Yes |
| Exclusions based on payment characteristics? · Rule 3 | No |
| Exclusions based on recipient characteristics? · Regime 1 | No |
| Exclusions based on recipient characteristics? · Regime 2 | No |
| Exclusions based on recipient characteristics? · Regime 3 | No |
| Exclusions based on recipient characteristics? · Rule 1 | Yes |
| Exclusions based on recipient characteristics? · Rule 2 | No |
| Exclusions based on recipient characteristics? · Rule 3 | Yes |
| Financial accounting measure applied to rule · Regime 1 | Interest-to-EBITDA |
| Financial accounting measure applied to rule · Regime 2 | Interest-to-standard interest of taxable assets |
| Financial accounting measure applied to rule · Regime 3 | Debt-to-equity |
| Financial accounting measure applied to rule · Rule 1 | Interest-to-EBITDA |
| Financial accounting measure applied to rule · Rule 2 | Interest deduction-to-tax value of total assets |
| Financial accounting measure applied to rule · Rule 3 | Debt-to-equity |
| Description of group ratio rule · Regime 1 | Where the taxpayer is a member of a consolidated group for financial accounting purposes, the taxpayer may deduct exceeding borrowing costs at an amount in excess of what it would be entitled to deduct. This higher limit to the deductibility of exceeding borrowing costs shall refer to the consolidated group for financial accounting purposes in which the taxpayer is a member and be calculated in tw… |
| Description of group ratio rule · Rule 1 | the rule applies on a group level, i.e. it is calculated for all the entities subject to Danish group taxation (or Danish international group taxation, which is rarely used in practice). |
| Description of group ratio rule · Rule 2 | The rule is applied on a group basis, i.e. the calculations etc. are done on the basis of the entire group subject to Danish group taxation (or Danish international group taxation which is however rarely used). |
| Is there a group ratio rule or similar type of rule in place? · Regime 1 | Yes |
| Is there a group ratio rule or similar type of rule in place? · Regime 2 | No |
| Is there a group ratio rule or similar type of rule in place? · Regime 3 | No |
| Is there a group ratio rule or similar type of rule in place? · Rule 1 | Yes |
| Is there a group ratio rule or similar type of rule in place? · Rule 2 | Yes |
| Is there a group ratio rule or similar type of rule in place? · Rule 3 | No |
| Is there an interest limitation rule in place? · Regime 1 | Yes |
| Is there an interest limitation rule in place? · Regime 2 | Yes |
| Is there an interest limitation rule in place? · Regime 3 | Yes |
| Is there an interest limitation rule in place? · Rule 1 | Yes |
| Is there an interest limitation rule in place? · Rule 2 | Yes |
| Is there an interest limitation rule in place? · Rule 3 | Yes |
| Can interest be recharacterised as a dividend? · Regime 1 | No |
| Can interest be recharacterised as a dividend? · Regime 2 | No |
| Can interest be recharacterised as a dividend? · Regime 3 | No |
| Can interest be recharacterised as a dividend? · Rule 1 | No |
| Can interest be recharacterised as a dividend? · Rule 2 | No |
| Can interest be recharacterised as a dividend? · Rule 3 | No |
| Is the rule is applicable to net or gross interest expensing? · Regime 1 | Net interest expense |
| Is the rule is applicable to net or gross interest expensing? · Regime 2 | Net interest expense |
| Is the rule is applicable to net or gross interest expensing? · Regime 3 | Gross interest expense |
| Is the rule is applicable to net or gross interest expensing? · Rule 1 | Net interest expense |
| Is the rule is applicable to net or gross interest expensing? · Rule 2 | Net interest expense |
| Is the rule is applicable to net or gross interest expensing? · Rule 3 | Net interest expense |
| Other mechanisms for providing taxpayers with relief where the MNE group has high levels of third party interest expense. · Regime 3 | N/A as the rule only applies to related part debt. |
| Other mechanisms for providing taxpayers with relief where the MNE group has high levels of third party interest expense. · Rule 3 | as the rule only applies to related part debt. |
| Is the rule applicable to related party debt? · Regime 1 | Yes |
| Is the rule applicable to related party debt? · Regime 2 | Yes |
| Is the rule applicable to related party debt? · Regime 3 | Yes |
| Is the rule applicable to related party debt? · Rule 1 | Yes |
| Is the rule applicable to related party debt? · Rule 2 | Yes |
| Is the rule applicable to related party debt? · Rule 3 | Yes |
| Description of interest limitation rule · Regime 1 | In accordance with Article 4 of ATAD. The deductibility of financing costs that remain after the thin capitalisation test and the asset-based rule is limited to an amount equal to 30% of the Danish company’s/tax group’s taxable EBITDA income. The rule only applies to the extent a Danish company on a stand-alone basis or, if part of a joint tax group, together with group companies has net financing… |
| Description of interest limitation rule · Regime 2 | The deductibility of financing costs after the thin capitalisation rule is limited to an amount equal to 4.2% (in 2026) of the tax basis of the taxable assets of the Danish part of the group. The rule only applies to the extent a Danish company on a stand-alone basis or, if part of a joint tax group, together with group companies has net financing costs in excess of DKK 21.3 million. |
| Description of interest limitation rule · Regime 3 | This rule works to disallow gross interest costs and capital losses on related company debt to the extent the overall debt-to-equity ratio based on market values exceeds 4:1. Related company debt includes external bank debt if group member companies have provided guarantees to the bank. This rule only applies if the controlled debt exceeds DKK 10 million. |
| Description of interest limitation rule · Rule 1 | In accordance with Article 4 of ATAD. |
| Description of interest limitation rule · Rule 2 | Net financial costs can only be deducted to the extent that the expenses do not exceed a ceiling calculated as a standard interest rate multiplied by the value of the company's assets. |
| Description of interest limitation rule · Rule 3 | Standard thin cap rule. |
| Type of interest limitation rule · Regime 1 | Earnings stripping (EBITDA-rule) |
| Type of interest limitation rule · Regime 2 | Asset-based |
| Type of interest limitation rule · Regime 3 | Thin cap |
| Type of interest limitation rule · Rule 1 | Earnings stripping (EBITDA-rule) |
| Type of interest limitation rule · Rule 2 | Other |
| Type of interest limitation rule · Rule 3 | Thin cap |
| Financial ratio referenced · Regime 1 | 0.3 of EBITDA |
| Financial ratio referenced · Regime 2 | 4.2% of he tax basis of the taxable assets of the Danish part of the group. |
| Financial ratio referenced · Regime 3 | 0.1673611111111111 |
| Financial ratio referenced · Rule 1 | 0.3 |
| Financial ratio referenced · Rule 2 | 0.06 |
| Financial ratio referenced · Rule 3 | 4:1 |
| Is the rule is applicable to third party debt? · Regime 1 | Yes |
| Is the rule is applicable to third party debt? · Regime 2 | Yes |
| Is the rule is applicable to third party debt? · Regime 3 | No |
| Is the rule is applicable to third party debt? · Rule 1 | Yes |
| Is the rule is applicable to third party debt? · Rule 2 | Yes |
| Is the rule is applicable to third party debt? · Rule 3 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Regime 1 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Regime 2 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Regime 3 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Rule 1 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Rule 2 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Rule 3 | No |
| Year of introduction of the interest limitation rule · Rule 1 | 2018 |
| Year of introduction of the interest limitation rule · Rule 2 | 2007 |
| Year of introduction of the interest limitation rule · Rule 3 | 1998 |
Country-by-country reporting — 4 data points
| Is there a country-by-country reporting law in place? | Yes |
| Deadline by which filings must be submitted | 12 months |
| Reports are required for MNEs with annual revenues above | DKK 5.6 billion |
| Headquarter jurisidiction filing required from | 01-Jan-16 |
Effective corporate tax rates
| Measure | Year | Rate |
|---|---|---|
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 17.2% |
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 8.5% |
| Capital allowances · Percentage of initial investment · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 16.8% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 18.9% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 12.0% |
| Capital allowances · Percentage of initial investment · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 18.6% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 26.0% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 22.5% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 22.9% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 20.1% |
| Effective average tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 20.9% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 23.8% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 21.6% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 21.6% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 20.3% |
| Effective average tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 20.6% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 56.5% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 31.5% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 34.3% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 14.7% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 20.6% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 43.4% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 24.4% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 24.4% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 13.8% |
| Effective marginal tax rate · Percentage of taxable income · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 16.0% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Acquired software · Not applicable | 2025 | 5.6% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Composite · Not applicable | 2025 | 4.7% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Inventories · Not applicable | 2025 | 4.8% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Buildings · Not applicable | 2025 | 4.1% |
| Cost of capital · Percentage of investment · Baseline · Country-specific interest and inflation rates · Tangibles · Not applicable | 2025 | 4.3% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Acquired software · Not applicable | 2025 | 4.3% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Composite · Not applicable | 2025 | 3.7% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Inventories · Not applicable | 2025 | 3.7% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Buildings · Not applicable | 2025 | 3.4% |
| Cost of capital · Percentage of investment · Baseline · Fixed interest and inflation rates · Tangibles · Not applicable | 2025 | 3.5% |
OECD Corporate Tax Statistics, baseline scenario.
Administration self-reported metrics (ISORA)
Reported by the administration itself to the IMF/OECD/CIAT/IOTA International Survey on Revenue Administration. 1 = yes, 0 = no for policy questions.
| Indicator | Year | Value |
|---|---|---|
| Percentage of tax returns - Electronic, not prefilled - CIT | 2024 | 100 |
| Percentage of tax returns - Electronic, not prefilled - PIT | 2024 | 0 |
| Percentage of tax returns - Electronic, not prefilled - VAT | 2024 | 100 |
| Population per FTE | 2024 | 536.7270114942529 |
| Labor force per FTE | 2024 | 288.2887033045977 |
| Corporate taxpayers per FTE in LTO/P | 2024 | 41.07142857142857 |
| Active taxpayers on PIT register as percentage of Population | 2024 | 90.95084952430922 |
| Active taxpayers on PIT register as percentage of Labor Force | 2024 | 169.3294849866823 |
| Closing stock of collectable arrears as percentage of closing stock of arrears | 2024 | 27.87789417239596 |
| CIT arrears as percentage of CIT collected | 2024 | 2.401576209390163 |
| PIT arrears as percentage of PIT collected | 2024 | 6.574836995923508 |
| PAYE arrears as percentage of PIT collected | 2024 | 2.108190580083246 |
| VAT arrears as percentage of VAT collected | 2024 | 10.78949970983958 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - PIT | 2021 | 91.1306349 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - PIT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - PIT | 2021 | 8.869365095 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - VAT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - VAT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - VAT | 2021 | 0 |
| Additional assessments raised through all audits and verification actions as percentage of tax collections | 2024 | 1.264393070603923 |
| Audit hit rate | 2024 | 72.10351857327377 |
| Percentage of tax returns - Electronic, not prefilled - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, not modified by taxpayer - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PIT | 2024 | 45.13834762813585 |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PIT | 2024 | 54.86165237186415 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - VAT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - VAT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - PIT | 2024 | 100 |
| Percentage of tax returns - Electronic, prefilled Total - PAYE | 2024 | — |
| Percentage of tax returns - Electronic, prefilled Total - VAT | 2024 | 0 |
| Availability of specific powers in legislation / regulation to assist in collecting tax arrears | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Common administrative penalty framework for non-disclosure across the major tax types | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Penalties imposed generally take account of taxpayers' culpability (i.e. degree of blame) | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Administration is empowered to remit / reduce penalties in appropriate circumstances | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure | 2022 | 0 |
| On-time filing rate % - CIT | 2024 | 90.22423114419924 |
| On-time filing rate % - PIT | 2024 | 98.68061256776348 |
| On-time filing rate % - VAT | 2024 | 86.78229980396868 |
| On-time filing rate % - PAYE | 2024 | 98.4571383686651 |
| Administration pre-fills PIT returns or assessments | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Other income | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Wages and salaries | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Pension | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Interest | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Dividends | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Capital gains/losses | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Taxpayer personal information | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Donations | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Certain insurance premiums | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Pension/retirement contributions and savings | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Interest on loans and mortgages | 2024 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Other expenses | 2024 | 1 |
| Administration conducts random audits | 2022 | 1 |
| E-filing mandatory - CIT | 2022 | 1 |
| E-filing mandatory - PIT | 2022 | 1 |
| E-filing mandatory - Employer Withholdings | 2022 | 1 |
| E-filing mandatory - VAT | 2022 | 1 |
| E-payment mandatory - CIT | 2022 | 1 |
| E-payment mandatory - PIT | 2022 | 1 |
| E-payment mandatory - Employer Withholdings | 2022 | 1 |
| E-payment mandatory - VAT | 2022 | 1 |
| Employers withholding taxes on behalf of salaried employees | 2024 | 1 |
| Percentage of payments received electronically-By number of payments | 2024 | 100 |
| Percentage of payments received electronically-By value of payments | 2024 | 100 |
| Cooperative compliance approach exists for -Large taxpayers | 2024 | 1 |
| Cooperative compliance approach exists for -HNWI taxpayers | 2024 | 0 |
| Cooperative compliance approach exists for -Other taxpayers | 2024 | 0 |
| Most employees that have tax deducted through direct withholding required to file a return | 2024 | 1 |
| Administration receives data from devices that register transactions | 2024 | 1 |
| Administration uses electronic compliance checks as part of returns filing process | 2024 | 1 |
| Administration has specialized audit staff for international tax issues | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Customs data | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from stock exchanges | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from the Social Security Agency | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from online (internet-based) vendors | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from Utilities | 2022 | 1 |
| Administration checks the quality of data reported by third parties on a systematic basis | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data on property ownership and sales | 2022 | 1 |
| Administration undertakes fully automated compliance checks based on data matching/analysis | 2022 | 0 |
| Administration measures the effectiveness of any compliance interventions undertaken | 2022 | 0 |
| Administration has standards for auditor productivity | 2022 | 1 |
Tax technology survey answers (OECD ITTI)
| Question | Answer |
|---|---|
| Personal income tax returns are automatically prefilled with income information | Yes |
| Personal income tax returns are automatically prefilled with expense/allowance information | Yes |
| Administration requires individuals to use an approved digital identity to access secure digital services | Yes |
| Administration requires businesses to use an approved digital identity to access secure digital services | Yes |
| Administration automatically prefills personal income tax returns with data that it has collected | Yes |
| Administration automatically prefills corporate income tax returns with data that it has collected | No |
| Administration automatically prefills value added tax returns with data that it has collected | No |
| For certain personal income taxpayers, the administration prefills tax returns with all necessary data so that they do not need to change the return | Yes |
| Digital identities provided for individuals are interoperable (if several bodies can provide a digital identity) | No |
| Digital identities for businesses are interoperable (if several bodies can provide a digital identity) | No |
| Approved digital identity offered by the administration for businesses can also be used to access secure digital services from another government body | Yes |
| Approved digital identity offered by the administration for businesses can also be used to access secure digital services from a private sector body | Yes |
| Approved digital identity offered by the administration for individuals can also be used to access secure digital services from another government body | Yes |
| Approved digital identity offered by the administration for individuals can also be used to access secure digital services from a private sector body | Yes |
| Estimated percentage of the individual taxpayer population that uses an approved digital identity to access secure digital services offered by the administration | 81-100% |
| Estimated percentage of the business taxpayer population that uses an approved digital identity to access secure digital services offered by the administration | 81-100% |
| Online marketplaces (incl. sharing and gig economy) | Yes |
| Other online platforms, e.g. stock trading, currencies (incl. crypto). | Yes |
| Taxpayer accounting systems | Yes |
| E-invoicing systems | No |
| Online cash registers | No |
| Other government entities | Yes |
| Private entities such as banks and insurance companies | Yes |
| Other jurisdictions (beyond data received under CRS, FATCA and DAC) | No |
| Administration has a comprehensive data management strategy | No |
| Administration assesses data quality of reported data | Yes |
| Administration has in place a data ethics framework | Yes |
| Administration controls user data access and security | Yes |
| Administration automatically detects unauthorised access | Yes |
| Administration employs a Data Privacy Officer | Yes |
| Administration has a cyber security unit | Yes |
| Administration hires external parties to test the security of its systems | Yes |
| Administration uses artificial intelligence as part of the data governance process | No |
| Administration has big data capabilities with the necessary people, skills and infrastructure | Yes |
| Administration uses an enterprise-wide Business Intelligence and Visualisation tool | Yes |
| Administration uses analytics for real-time tax fraud detection and prevention | Yes |
| Underlying digital identity solution for individuals is built upon an existing domestic identity system or completely new | Existing domestic identity system |
| Underlying digital identity solution for businesses is built upon an existing domestic identity system or completely new | Existing domestic identity system |
| Cloud storage | Yes |
| Robotic process automation | Yes |
| Artificial intelligence | Yes |
| Machine learning | Yes |
| Network analysis | Yes |
| DataOps approach | Yes |
| Automated provision of personalised information to stakeholders | No |
| Virtual assistants | No |
| Risk assessment processes | Yes |
| Detection of tax evasion and fraud | Yes |
| Assistance of tax officials in making administrative decisions | Yes |
| Making recommendations for actions | Yes |
| Making of final administrative decisions | No |
| Dispute resolution | No |
| To ensure the integrity of tax administration systems / processes | No |
| Other use cases | No |
| Administration reviews artificial intelligence source code | Yes |
| Administration reviews artificial intelligence input information | Yes |
| Administration probes and tests artificial intelligence responses | Yes |
| Administration monitors artificial intelligence outputs | Yes |
| Administration takes other approaches | No |
| Third party reviews artificial intelligence source code | No |
| Third party reviews artificial intelligence input information | No |
| Third party probes and tests artificial intelligence responses | No |
| Third party monitors artificial intelligence outputs | No |
| Third party takes other approaches | No |
| Industry, international or other framework was adopted for the development of the digital identity solution for individuals | Yes, for the whole digital identity solution |
| Industry, international or other framework was adopted for the development of the digital identity solution for businesses | Yes, for the whole digital identity solution |
| Digital identity solution for individuals can connect with foreign identity systems | Yes |
| Digital identity solution for businesses can connect with foreign identity systems | Yes |
| Digital identity for individuals created automatically or on request | On request |
| Digital identity for businesses created automatically or on request | On request |
| Meeting needed to finalise the process of receiving a digital identity for individuals | Sometimes |
| Meeting needed to finalise the process of receiving a digital identity for businesses | Sometimes |
| Individuals without ID-documents or birth certificates can receive a digital identity for the use of tax purpose | Yes, via specific tax administration services |
| Authentication method applied to verify the digital identity when used online | Yes |
| Use of emerging and innovative technologies or solutions with respect to the main digital identity used by taxpayers | Yes |
| Administration offers online service for registering for tax (CIT) | Yes |
| Administration offers online service for registering for tax (PIT) | Yes |
| Administration offers online service for registering for tax (VAT) | Yes |
| Administration offers online service for filing tax returns (CIT) | Yes |
| Administration offers online service for filing tax returns (PIT) | Yes |
| Administration offers online service for filing tax returns (VAT) | Yes |
| Administration offers online service for making tax payments (CIT) | Yes |
| Administration offers online service for making tax payments (PIT) | Yes |
| Administration offers online service for making tax payments (VAT) | Yes |
| Administration offers online service for requesting extensions of deadlines (filing and payment) (CIT) | No |
| Administration offers online service for requesting extensions of deadlines (filing and payment) (PIT) | No |
| Administration offers online service for requesting extensions of deadlines (filing and payment) (VAT) | No |
| Administration offers online service for asking for tax payment arrangements (CIT) | No |
| Administration offers online service for asking for tax payment arrangements (PIT) | No |
| Administration offers online service for asking for tax payment arrangements (VAT) | No |
| Administration offers online service for asking confidential enquiries in a secure environment (CIT) | Yes |
| Administration offers online service for asking confidential enquiries in a secure environment (PIT) | Yes |
| Administration offers online service for asking confidential enquiries in a secure environment (VAT) | Yes |
| Administration offers online service for filing tax related objections (CIT) | Yes |
| Administration offers online service for filing tax related objections (PIT) | Yes |
| Administration offers online service for filing tax related objections (VAT) | Yes |
| Administration offers online service for dealing with correspondence (CIT) | Yes |
| Administration offers online service for dealing with correspondence (PIT) | Yes |
| Administration offers online service for dealing with correspondence (VAT) | Yes |
| Administration offers online service for uploading data into the tax administration's system (CIT) | Yes |
| Administration offers online service for uploading data into the tax administration's system (PIT) | Yes |
| Administration offers online service for uploading data into the tax administration's system (VAT) | Yes |
| Administration offers specific approaches to those that do not have online access | Yes |
| Administration offers facility for taxpayers to interact with virtual assistants, such as chatbots | Yes |
| Administration uses artificial intelligence during interactions with taxpayers (other than virtual assistants) | No |
| Administration offers services that follow a set of pre-programmed and automated service responses during interactions with taxpayers (other than virtual assistants) | Yes |
| Administration makes a library of APIs publicly available for third party use | Yes |
| Jurisdiction simplified tax rules to allow for the prefilling of returns with all necessary data | Yes |
| Administration has an enterprise data management (governance) system that allows taxpayer information be viewed across the administration | Yes |
| Administration uses big data for analytical purposes | Yes |
| Administration uses artificial intelligence / machine learning as part of the big data analysis | Yes |
| Administration uses artificial intelligence | Yes |
| Limitations exist on the use of artificial intelligence | Yes |
| Administration has an ethical framework for the application of artifical intelligence | No |
| Administration uses Distributed Ledger Technology, e.g. blockchain, in its taxation processes | No |
| Mobile app | Yes |
| Re-validating the digital identity | Yes |
| Virtual assistant(s) follows a set of pre-programmed rules during interactions with taxpayers | Yes |
| Use of big data to: Improve compliance | Yes |
| Use of big data to: Identify trends | Yes |
| Use of big data to: Provide new services | Yes |
| Use of big data to: Other purposes | Yes |