Portugal vs Denmark
Corporate Tax Comparison
Time of Update: Portugal: 4/04/2026 / Denmark: 4/05/2026
Compare Portugal and Denmark corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Portugal vs Denmark Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Portugal
Denmark
General CIT Rate:
21
General CIT Rate:
22
CIT Return Due Date:
The last day of the fifth 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 fifth 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:
Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.
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)
Portugal
Denmark
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
0/27/22
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
27/27/22
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Portugal
Denmark
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Portugal
Denmark
Composite Effective Average Tax Rate:
28.42%
Composite Effective Average Tax Rate:
20.36%
Composite Effective Marginal Tax Rate:
16.01%
Composite Effective Marginal Tax Rate:
14.22%
