Statistical presentation

Data description

The statistics is a yearly overview of the local government personal income taxes and it can be grouped by municipalities and regions. In the regional overview, one must be aware of the fact that regions are not able to levy taxes, which contrast prior counties. This implies that 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 either region or the entire country, 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.

Classification system

These statistics are group by type of tax. Geographically these statistics are grouped by regions and municipalities.

Sector coverage

Not relevant for these statistics.

Statistical concepts and definitions

Budgeted municipal income tax: The income tax based on the net taxable income.

Church tax rate: The percentage of the taxable income that the church tax is calculated based on, provided that the tax payer is a member of the Evangelical Lutheran Church in Denmark.

Municipal tax rate: The percentage of the taxable income that the individual municipality levies the municipality tax on.

Statistical unit

The statistic is published on individual municipalities.

Statistical population

All municipalities in Denmark.

Reference area

The statistic covers all municipalities in Denmark.

Time coverage

The statistic covers the period from 1927.

Base period

Not relevant for these statistics.

Unit of measure

Percent and DKK millions.

Reference period

The income year (calendar year).

Frequency of dissemination

Annually.

Legal acts and other agreements

The legal authority to collect data is provided by section 8 of the Act on Statistics Denmark.

The statistic falls under Council Regulation 2223/1996 on national and regional accounts, Council Regulation 2516/2000 on common principles of the European system of national and regional accounts in the Community (ESA 95) as concerns taxes and social contributions, Commission Regulation 995/2001.

Cost and burden

There is no direct response burden since the data are collected for other uses.

Comment

Further information can be found at the Subject page for these statistics, or by contacting Statistics Denmark directly.