7 However, in the “World Happiness Report” released by the United Nations in March 2016, Denmark was ranked as the “happiest country” out of 157 nations. In contrast, Japan ranked 53rd in this survey. In this article, I would like to explore why the people of Denmark are happy and compare their welfare system with that of Japan.lowest tax bracket who do not pay church tax, to a total of 53% for taxpayers in the highest tax bracket who do pay church tax. The municipal tax rate in Copenhagen is 23.8%. Health insurance contributions in Copenhagen are approximately 5%. In the City of Copenhagen, the church tax—paid only by members of the Danish National Evangelical Lutheran Church (Folkekirken)—is 0.8%. Since approximately 80% of the Danish population belongs to this church, the vast majority of people pay this tax.a progressive tax system, meaning that the higher the income, the higher the tax rate. Income tax rates are divided into seven brackets ranging from 5% to 45% based on income level, and each bracket includes specific deductions.corporations or public interest corporations. For ordinary corporations, the rate is 15%, 19%, or 23.20%, depending on factors such as the amount of capital.and real-world impact. I usually attend Whitman College in the United States, In Denmark, there is value-added tax (MOMS), which is Income tax consists of state tax, municipal tax, health but I am currently studying abroad in Copenhagen, Denmark, for one semester through an exchange program. Denmark is known as a welfare state. It is a small country with an area of approximately 43,000 square kilometers (roughly the same size as Kyushu) and a population of just about 6.02 million (Statistics Denmark, January 2026). Denmark’s welfare system is funded by taxes. Let’s take a look at taxes in Denmark.equivalent to Japan’s consumption tax. Denmark’s MOMS rate is 25%. As you can see, this is much higher than Japan’s 10%.insurance contributions, and church tax. Current income tax rates range from a total of 37% for taxpayers in the Income Tax Income tax is a tax levied on an individual’s annual income. Since individuals are generally required to file their own tax returns and pay taxes directly to the government (or undergo year-end tax adjustments if they are salaried employees), it is classified as a direct tax. Japan employs Corporate Tax Corporate income tax is a tax levied on the income of corporations. Unlike income tax, it does not use a progressive tax system; instead, it is calculated by applying a fixed tax rate. The corporate income tax rate varies depending on the type of corporation, such as ordinary Kyoko TonoshiIntroductionTaxes in DenmarkTaxes in JapanWhitman CollegeWelfare Models and National Well-Being: Contrasting the Social Systems of Denmark and Japan
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