Italy vs Denmark
Corporate Tax Comparison
Time of Update: Italy: 4/05/2026 / Denmark: 4/05/2026
Compare Italy and Denmark corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Italy vs Denmark Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Italy
Denmark
General CIT Rate:
24
General CIT Rate:
22
CIT Return Due Date:
By the end of the 9th month after the end of the tax year.
CIT Return Due Date:
In general, six months after the end of the fiscal year.
CIT Payment Due Date:
The last day of the sixth month after the end of the tax year.
CIT Payment Due Date:
Income for the next fiscal year was received on November 20th.
CIT Estimated Payment Due Date:
Advance payment: 1) Pay 40% on the last day of the sixth month after the end of the tax year, 2) Pay 60% at the end of the eleventh month after the end of the tax year.
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.
Withholding Tax (WHT)
Italy
Denmark
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/27/22
None-Resident Withholding Tax (Dividend/Interest/Royalty):
26/26/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
27/27/22
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Italy
Denmark
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate. For financial investments, as long as they meet the conditions stipulated by law, they can be eligible for a 95% exemption under the PEX system.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Italy
Denmark
Composite Effective Average Tax Rate:
21.18%
Composite Effective Average Tax Rate:
20.36%
Composite Effective Marginal Tax Rate:
-22.74%
Composite Effective Marginal Tax Rate:
14.22%
