Denmark – United Kingdom
Double-tax treaty
Treaty overview
In force
Withholding rates
This treaty's reduced withholding rates are not published in our source set. The statutory rates below apply unless the treaty text provides a reduction.
| Payment type | Treaty rate | Statutory (Denmark) | Statutory (United Kingdom) |
|---|---|---|---|
| Dividends | — | 27% | 0% |
| Interest | — | 22% | 20% |
| Royalties | — | 22% | 20% |
Statutory rates for context
Full tax profiles for each jurisdiction, independent of this treaty.
| Dimension | Denmark | United Kingdom |
|---|---|---|
| Corporate income tax | 22% | 25% |
| WHT -- dividends | 27% | 0% |
| WHT -- interest | 22% | 20% |
| WHT -- royalties | 22% | 20% |
| VAT / GST | 25% | 20% |
| Personal income (top) | 60.5% | 45% |
| Capital gains | 42% | 24% |
| Pillar 2 status | none | implemented |
Source: Danish Tax Agency (Skattestyrelsen) (as of 2026-05-30)