Denmark (2025)
35.3
% of gross earnings (tax + employee contributions)
-0.5pp YoY
YoY Change
-0.5pp
percentage points
Trend
down
Series length
26
years of data

Data

Denmark Income Tax and Social Contributions (2025) — source data. OECD.
Year % of gross earnings (tax + employee contributions) YoY Change
2025 35.3 -0.5pp
2024 35.8 +0.3pp
2023 35.5 unchanged
2022 35.5 +0.1pp
2021 35.4 +0.1pp
2020 35.3 -0.2pp
2019 35.5 unchanged
2018 35.5 -0.5pp
2017 36 unchanged
2016 36 -0.1pp
2015 36.1 +0.2pp
2014 35.9 -0.1pp
2013 36 -0.4pp
2012 36.4 +0.1pp
2011 36.3 +0.1pp
2010 36.2 -0.9pp
2009 37.1 -1.4pp
2008 38.5 -0.2pp
2007 38.7 +0.2pp
2006 38.5 +0.1pp

About this Dataset

Denmark recorded 35.3 % of gross earnings (tax + employee contributions) in 2025. The latest change was -0.5pp. Across 2000–2025 the series ranges from 35.3 in 2020 to 40.7 in 2000.

This page tracks the combined personal income tax and employee social security contribution rate in Denmark for a single person with no children earning 100% of the average wage — the OECD's standard comparison case. This is NOT income tax alone: employee social contributions are included, so the figure is materially higher than a headline income tax rate. Household type matters too — a one-earner couple with two children faces a different rate in most countries.

Data sourced from OECD via SDMX REST API. Values use harmonised methodology intended for cross-country comparison.

Frequently Asked Questions

This page tracks the combined personal income tax and employee social security contribution rate in Denmark for a single person with no children earning 100% of the average wage — the OECD's standard comparison case. This is NOT income tax alone: employee social contributions are included, so the figure is materially higher than a headline income tax rate. Household type matters too — a one-earner couple with two children faces a different rate in most countries. It is published by OECD and updated annually.

The most recent observation covers 2025. OECD typically publishes this series with a lag of several months after the reference period. The series runs 2000–2025 (26 observations).

The series peaked at 40.7 % of gross earnings (tax + employee contributions) in 2000 and reached its lowest recorded value of 35.3 in 2020. The latest reading of 35.3 in 2025 represents a change of -0.5pp.