Local Government Personal Income Taxation and Church Tax

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Government Finances, Economic Statistics.
Ida Balle Rohde
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Local Government Personal Income Taxation and Church Tax 2024

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 by the 15th of October the year before the relevant income year. The Statistics was first time published in 1927, but in its current form the statistics covers and is comparable from 2007.

Statistical presentation

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

Statistical processing

The statistics is based on reports from the local authorities to the Ministry of the Interior. The published budget figures also form the basis for the amount of advance payments transferred from the central government to the municipalities. The collected material is validated against last year’s data as well as information regarding which municipalities have changed their tax rates. There are no further corrections of data.

Relevance

The statistics are part of the general economic debate. The statistics is in demand from ministries, politicians, public and private institutions, researchers, enterprises and news media. The statistics often gets a lot of attention in the media and amongst other professional users.

Accuracy and reliability

The statistics have no sources of statistical uncertainty of importance. This is because local government income taxes is determined by a financial agreement between Local Government Denmark (KL) and the government. Afterwards, both KL and the Ministry of the Interior check and verify the numbers. It is not allowed to make changes the foundation for the local government income taxes once it have been approved, which is also why there are no revisions of the statistics.

Timeliness and punctuality

Data are published in the end of November in the year before the income year. The statistics only contain final figures. The statistics are usually published on the scheduled date without delays.

Comparability

The statistics was published for the first time in 1927. However, changes to both the municipality as well as country structure makes the comparison across time difficult. The current structure makes it possible to compare from 2007 and onwards. The taxation systems differ widely across countries, which makes the geographical comparison difficult based on national sources because of concept and calculation differences.

Accessibility and clarity

These statistics are published annually in a Danish press release. In the StatBank the figures are published under Personal income taxes. For further information, go to the subject page for taxes and duties.