Personal Income Taxation

Contact info

Government Finances, Economic Statistics
Per Svensson
+45 3917 3453

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The purpose of Personal income taxation is to give information about tax bases, tax calculations and the various tax concepts, and also give a description of provisional and final tax.

The provisional tax, or the tax at source, is a pay-as-you-earn tax, that is, it is paid as the income is earned. After the end of the income year the year-end balance sheet is filled out and based on this, the final tax is calculated. The difference between the provisional and final tax is either an underpayment or an overpayment.

Statistical presentation

The statistics analyze the personal incomes and capital gains and their taxes in connection with the final assessment of the income year.

Statistical processing

Provisional data: Data is grossed up based on the number of similar persons compared to the total number of personals liable to taxation.

Final data are not grossed up.

Relevance

The statistics are part of the general economic debate.

Accuracy and reliability

Coverage: The statistic covers all persons liable for taxation and their actual data.

Collection: Statistics Denmark collects data from the Central Customs and Tax Administrations "System 28".

The statistical uncertainty is not calculated

Timeliness and punctuality

The statistics are published in September the year after the income year.

Comparability

It is only possible to compare data back to 1987. Before 1987 the tables were set up differently. The tax reform in 1987 changed a lot about the income and deductions. Before 1987 the numbers were split into gross income and deductions, but from 1987 it is split into personal income, capital income, and deductions.

Accessibility and clarity

Current publishing: News from Statistics Denmark, Public finances (Statistiske Efterretninger).
Yearbooks: Statistical yearbook as well as Skatter og afgifter (Taxes and duties).
StatBank

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