Grænser & Satser

Rates for companies

Get an overview of what rates are when you own a company

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Oversigt

Corporate income tax	2025	2024	2023
Public limited companies (A/S), private limited companies (ApS) and cooperative retail societies, accumulating investment funds, foundations, associations, institutions, etc.	22%	22%	22%
Cooperative associations	14.30%	14.30%	14.30%
Outstanding tax and excess tax
Outstanding tax interest rate	to be determined later	7.3%	7.7%
Refund on repayment of excess tax	to be determined later	to be determined later	3.6%
Percentage surcharge to the refund	to be determined later	to be determined later	0.9%
Percentage surcharge to the outstanding tax interest rate	to be determined later	to be determined later	1.5%

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