Privacy and Cookie Policy

We use cookies to improve the user experience. By continuing on this page, you accept our use of cookies.

OK

Please read our Privacy and Cookie Policy here to find out more.

Local Government Personal Income Taxation and Church Tax

Contact info

Government Finances, Economic Statistics.
Per Svensson
+45 39 17 34 53

psv@dst.dk

Get as PDF

Local Government Personal Income Taxation and Church Tax

The purpose of Local government personal income taxation and church tax is information on the development in these taxes as they are decided by the local governments within the 15th of October the year before the relevant tax year.

Statistical presentation

The statistics show the development in local government personal income tax rates and church tax rates as determined by the local authorities.

For each region weighted average local income tax rates and church tax rates are calculated for the municipalities in the region, as well as a weighted average for the country.

The weighting is calculated as the total income tax relative to the net taxable income of the area in question, where the net taxable income is the combined budgeted income minus the personal tax relief. The weighting is based upon each municipality’s share of the main tax base.

Read more about statistical presentation

Statistical processing

For each region/county weighted average local income tax rates and church tax rates are calculated for the municipalities in the region/county, as well as a weighted average for the country.

The weighting is calculated as the total income tax relative to the net taxable income of the area in question, where the net taxable income is the combined budgeted income minus the personal tax relief.

The weighting is based upon each municipality’s share of the main tax base.

Read more about statistical processing

Relevance

There is great interest in the data.

Read more about relevance

Accuracy and reliability

There are no sources of statistical uncertainty of importance.

The statistical uncertainty is not calculated.

Read more about accuracy and reliability

Timeliness and punctuality

Data are published in the end of January in the income year.

Read more about timeliness and punctuality

Comparability

In 2007 a new municipality reform came into force. Many municipalities were combined, and some municipalities were divided between several new municipalities. This meant that there are now 98 municipalities compared to the prior 270. The countries were closed down and 5 regions took over instead. The regions are, unlike the prior counties, not able to levy taxes.

Since 1975 and up to 2002 there had been no changes in the classification of municipalities and counties. In 2003 the county of Bornholm and its municipalities were united to a regional municipality like Frederiksberg and Copenhagen. Bornholm, Frederiksberg, and Copenhagen handled county affairs as well as municipality affairs. In 2006 the municipalities of Marstal and Ærøskøbing were united to the municipality of Ærø.

Read more about comparability

Accessibility and clarity

Read more about accessibility and clarity