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Denmark
Corporate Tax Guide
Denmark has a general corporate income tax rate of 22% and a value-added tax rate of 25%. Capital gains are subject to the same tax rate as regular corporate income. The estimated payment due date for corporate income tax is split into two equal installments on March 20 and November 20, with the option to make additional payments before February 1 of the following year. Income for the next fiscal year is due on November 20. The tax return is generally due six months after the end of the fiscal year. Non-residents are subject to a withholding tax of 22% on dividends, 2% on interest, and 7% on royalties, while residents face a withholding tax of 22% on dividends, 7% on interest, and 27% on royalties.
Denmark Tax Brief
Time of Update 4/05/2026
Denmark Corporate Income Tax (CIT)
General CIT Rate:
22
CIT Return Due Date:
In general, six months after the end of the fiscal year.
CIT Payment Due Date:
Income for the next fiscal year was received on November 20th.
CIT Estimated Payment Due Date:
Two equal installments were made on March 20 and November 20. Additionally, extra taxes can be paid before February 1 of the following year of the income year.
Denmark Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
0/27/22
None-Resident Withholding Tax (Dividend/Interest/Royalty):
27/27/22
Denmark Value-Added Tax (VAT)
General VAT Rate:
25
Denmark Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Denmark Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
20.36%
Composite Effective Marginal Tax Rate:
14.22%
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TKEG Expat Denmark Corporate Tax Guide
Denmark Corporate Income Tax (CIT)
Denmark Personal Income Tax (PIT)
Denmark Value-Added Tax (VAT)
Denmark Property Taxes
Denmark Inheritance and Gift Taxes
1.
Denmark Corporate Income Tax (CIT)
In Denmark, several types of taxes play a crucial role in the fiscal system. Corporate Income Tax (CIT) in Denmark stands at a rate of 22%, with tax returns generally due six months after the accounting year ends. Final payments are required by 20 November of the year following the income year. Companies also need to make estimated payments in two equal instalments by 20 March and 20 November, with an option to make an additional tax payment by 1 February in the subsequent year.
2.
Denmark Personal Income Tax (PIT)
For Personal Income Tax (PIT), the headline rate can go up to 52.07%, or 55.90% when including the AM tax. PIT returns are due by 1 May, or no later than 1 July, in the year after the relevant income year. Payments are split into three instalments, due on 1 August, 1 September, and 1 October.
References
https://taxsummaries.pwc.com/denmark/corporate/other-taxes
3.
Denmark Value-Added Tax (VAT)
Denmark imposes a Value-Added Tax (VAT) at a general rate of 25%. While there are various exemptions for certain services such as healthcare, financial services, and insurance, most goods and services are subject to VAT. The VAT system is highly regulated, with specific provisions for intra-community transactions within the EU, as well as rules for imports and exports.
References
https://taxsummaries.pwc.com/denmark/corporate/other-taxes
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