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    Statistical presentation

    Contact info

    Government Finances, Economic Statistics
    Ida Balle Rohde
    +45 61 24 24 85

    ILR@dst.dk

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    Local Government Personal Income Taxation and Church Tax

    The statistics show the development in local government personal income tax, church tax and land tax rates as determined by the local authorities in each municipality. The figures are compiled annually at the municipal level, and weighted averages are calculated for regions and for the entire country. The statistics are published in the StatBank.

    Data description

    The statistics provide an annual overview of municipal income tax rates and show the levels for each municipality. In addition, weighted averages are calculated for regions and for the entire country, even though regions themselves do not levy taxes. These averages offer an overall picture of the tax level across different parts of the country and are based on municipalities’ budgeted tax bases and income taxes. The StatBank also publishes church tax rates and land tax rates.

    Classification system

    These statistics are group by type of tax. Geographically these statistics are grouped by regions and municipalities.

    Sector coverage

    Not relevant for these statistics.

    Statistical concepts and definitions

    Budgeted municipal income tax: The expected revenue from the municipal income tax, calculated on the basis of the net taxable income and the municipal tax rate.

    Church tax rate: The percentage of the taxable income that the church tax is calculated based on, provided that the tax payer is a member of the Evangelical Lutheran Church in Denmark.

    Municipal tax rate: The percentage of the taxable income that the individual municipality levies the municipality tax on.

    Statistical unit

    The statistic is published on individual municipalities.

    Statistical population

    All municipalities in Denmark.

    Reference area

    The statistic covers all municipalities in Denmark.

    Time coverage

    The statistic covers the period from 1927.

    Base period

    Not relevant for these statistics.

    Unit of measure

    Percent and DKK millions.

    Reference period

    The income year (calendar year).

    Frequency of dissemination

    Annually.

    Legal acts and other agreements

    The legal authority to collect data is provided by section 8 of the Act on Statistics Denmark.

    The statistic falls under Council Regulation 2223/1996 on national and regional accounts, Council Regulation 2516/2000 on common principles of the European system of national and regional accounts in the Community (ESA 95) as concerns taxes and social contributions, Commission Regulation 995/2001.

    Cost and burden

    There is no direct response burden since the data are collected for other uses.

    Comment

    Further information can be found at the Subject page for these statistics, or by contacting Statistics Denmark directly.

    Statistical processing