Taxes in Europe Database v2
Statutory Notice No 725 of 26 June 2006. https://www.retsinformation.dk/Forms/R0710.aspx?id=10300
The members of the Established Church of Denmark.
The taxable income for State income tax with a certain difference with regard to the personal allowance.
The tax liability is reduced by a percentage (equal to the tax rate) of a personal allowance. In 2015 the personal allowance is DKK 43,400.
The rate varies in the different municipalities. The average rate is 0.709 per cent in 2015 of the total tax base, thus including non members of the church. When looking only at members of the church, the average rate is 0.878 per cent.
Collection takes place jointly with municipal income tax.
Beneficiaries of the tax are the churches in each municipality.