Corporate Tax Comparison

Denmark vs Italy

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

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

Base Country/Region

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Compare Corporate Tax

Denmark

Italy

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

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

Corporate Income Tax (CIT)

Denmark

Italy

General CIT Rate:

CIT Return Due Date:

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

CIT Return Due Date:

By the end of the 9th month after the end of the tax year.

CIT Payment Due Date:

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

CIT Payment Due Date:

The last day of the sixth 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.

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.

Withholding Tax (WHT)

Denmark

Italy

Resident Withholding Tax (Dividend/Interest/Royalty):

0/27/22

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

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

27/27/22

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

26/26/30

Value-Added Tax (VAT)

Denmark

Italy

General VAT Rate:

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Denmark

Italy

General Capital Gain Tax Rate:

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

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.

Effective Tax Rate (ETR)

Denmark

Italy

Composite Effective Average Tax Rate:

20.36%

Composite Effective Average Tax Rate:

21.18%

Composite Effective Marginal Tax Rate:

14.22%

Composite Effective Marginal Tax Rate:

-22.74%

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