Rates for companies

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Corporation tax20242023
A/S, ApS and utility associations, accumulative investment associations, foundations, associations, institutions, etc.
22 %22 %
Cooperatives14,3 %    14,3 %    
Residual tax and excess tax
The residual tax rateDetermined later7,7 %
Reimbursement for repayment of excess tax
Determined later3,6 %
Percentage supplement to the reimbursementDetermined later0,9 %
Percentage addition to the residual tax percentageDetermined later1,5 %
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