While Denmark has no general policy in practice it has abolished the practice of requiring reimbursement of VAT on aid financed purchases of goods and services in partner countries.
Tax treatment of official development assistance
Denmark
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Key ODA figures
USD 2.1 billion
Gross Bilateral ODA (2021)
40.3%
Share of bilateral ODA country programmable (2021)
N/A
ODA to DRM (2021 disbursements)*
*Data from OECD Development Co-operation Profiles and OECD Creditor Reporting System.
Policy on Tax Exemptions on ODA
Exemptions never/rarely requested
Planned or Previous Reviews
This policy is not planned to be reviewed.
Legal Instruments
Not available
Further Information
- Bilateral ODA is the volume of development assistance provided to developing countries in the last year in which data are available. Country programmable aid is the portion of bilateral aid that is programmed for individual countries or regions, and is a closer proxy of aid that is likely to be affected by any tax exemptions on ODA. The level of ODA to domestic resource mobilisation (DRM) is the amount of ODA that is recorded as supporting DRM in developing countries.
Further insight in other countries
Read more about Tax treatment ODA
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