Corporate Tax Comparison

Cyprus vs Denmark

Compare Cyprus and Denmark corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Cyprus: 4/05/2026 · Denmark: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Cyprus

Denmark

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Cyprus: 4/05/2026 · Denmark: 4/05/2026

Corporate Income Tax (CIT)

Cyprus

Denmark

General CIT Rate:

12.5

General CIT Rate:

CIT Return Due Date:

Tax due on March 31 of the second year after the calendar year.

CIT Return Due Date:

In general, six months after the end of the fiscal year.

CIT Payment Due Date:

The relevant tax is due on August 1 of the year following the calendar year.

CIT Payment Due Date:

Income for the next fiscal year was received on November 20th.

CIT Estimated Payment Due Date:

Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar 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)

Cyprus

Denmark

Resident Withholding Tax (Dividend/Interest/Royalty):

0/17/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/27/22

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/10

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

27/27/22

Value-Added Tax (VAT)

Cyprus

Denmark

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Cyprus

Denmark

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

Effective Tax Rate (ETR)

Cyprus

Denmark

Composite Effective Average Tax Rate:

11.4%

Composite Effective Average Tax Rate:

20.36%

Composite Effective Marginal Tax Rate:

5.92%

Composite Effective Marginal Tax Rate:

14.22%

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