Denmark’s Finance Bill for 2027 proposes cutting the corporate income tax rate to 19%, abolishing the middle and top-top personal income tax brackets, and introducing tax exemptions for smaller ports.
Denmark’s government has presented its Finance Bill for 2027 on 9 October 2026 to parliament, proposing tax relief measures for individuals and businesses alongside various financing measures. The government plans to allocate DKK 10.1 billion annually for tax reductions by 2030.
Corporate tax
The proposed corporate income tax reduction would lower the existing rate of 22% to 19%, if approved and implemented.
Personal income tax
The middle tax bracket would be abolished, a change expected to affect about 619,000 taxpayers. Once fully implemented, taxpayers currently subject to the middle tax are expected to receive an average annual tax reduction of DKK 7,200 in 2030. The 5% “top-top” tax bracket would also be abolished.
Separately, the bill states that amounts regulated under section 20 of the Personal Tax Act rise by 2.9% in 2027 compared with 2026. This is the previous year’s figure increased by 2.0%, plus an adjustment percentage of 0.9%.
Exemption for smaller ports
A port may stay exempt if the tax saving, together with any other de minimis aid, does not exceed EUR 300,000 (about DKK 2.24 million) over a rolling three-year period. A port that exceeds the limit becomes fully taxable from the start of that income year.
Transitional and restructuring rules
Ports entering the tax net may set opening tax values for specialised infrastructure at depreciated replacement value. State or municipal ports could also convert into limited companies, or transfer business branches to subsidiaries, tax-free with tax succession under the Merger Tax Act (§ 14 h and § 15 c).
Revenue impact
The state is expected to gain about DKK 50 million a year in net revenue, while municipalities would gain about DKK 5 million annually. The Danish Tax Agency estimates administration costs at DKK 0.4 million a year.
The bill would apply to income years beginning on or after 1 January 2027.
Earlier, Denmark’s Minister for Taxation and Growth Jakob Engel-Schmidt presented Bill L 39 to parliament on 7 October 2026.
