Tax to GDP ratios

Denmark has the highest tax to GDP ratio amongst OECD countries at 47.6% in 2010 and 48.1% in 2011. The ratio has ranged between 48.0% and 50.8% since 2000.  The 2010 figure was 13 percentage points above the OECD average of 33.8% and the situation has been similar since 2000. 

Figure 1: Tax revenue as percentage of GDP 2000 to latest available data

Tax structures

The main observations for Denmark are:

• Taxes from personal and corporate income taxes have been very stable between 2000 and 2011 and were 29.1% of GDP in 2010, well above the OECD average of 11.3%.

• The tax ratio for Social security contributions (1.2% in 2010) was well below the OECD average of 9.5%.

• Taxes on goods and services were also stable over the period and at 15.3% of GDP in 2010  were well above the OECD average of 11.0%.

• Property tax revenues were 1.9% of GDP in 2010, the same as the OECD average.

Figure 2: Tax revenue main headings as percentage of GDP, 2000, 2007, 2010, 2011 

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• OECD averages are not available for 2011 as 5 OECD countries have not provided data for that year.
• More comparative information about OECD member countries is contained in the tables linked within the following webpages:
  • Tax revenue trends: tax ratios changes between 2007 and 2011
  • Tax revenue trends: tax ratios changes between 1965 and 2010
  • Tax structures: latest position (2010)
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