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Tax and royalties

Type
Amount
Corporate tax
30%
Dividend tax
36%

Dividends can be deducted, whereby the total of Corporate Tax and Dividend Tax is 36 %

allowance

Type
Effect
Amount
Buildings
Straight line
Up to 5%
Ships and planes
Straight line
Up to 10%
Acquired mineral licence
Straight line
25% each year for 4 years (*a)
Operating equipment
Declining balance
Up to 30%
Operating equipment
Acquisition costs below DKK 50,000
Up to 100%
Acquisition costs below DKK 100,000 (*b)
Up to 100%

*a If the licence period is shorter than 4 years, at the date of purchase, the depreciation allowance is the purchase price divided equally over the remaining licence period

*b Only applies to individuals receiving income from independent business activities

Mineral

Mineral
Type
Amount
Minerals, other than REE, uranium and gemstones
Sales royalty
2.5%
REE (*c)
Sales royalty
5.0%
Uranium (*d)
Sales royalty
5.0%
Gemstones
Sales royalty
5.5%
Surplus royalty – when a profit margin exceeds 40%
15.0%

*c Corporate tax and corporate dividend tax may be offset against sales royalty
*d Corporate tax and corporate dividend tax may not be offset against sales royalty
*e Corporate tax and corporate dividend tax may not be offset against sales royalty or surplus royalty