Denmark vs Ireland
Corporate Tax Comparison
Time of Update: Denmark: 4/05/2026 / Ireland: 4/04/2026
Compare Denmark and Ireland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Denmark vs Ireland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Denmark
Ireland
General CIT Rate:
22
General CIT Rate:
Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).
CIT Return Due Date:
In general, six months after the end of the fiscal year.
CIT Return Due Date:
Nine months after the end of the tax accounting period.
CIT Payment Due Date:
Income for the next fiscal year was received on November 20th.
CIT Payment Due Date:
Nine months after the end of the tax accounting period.
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:
Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.
Withholding Tax (WHT)
Denmark
Ireland
Resident Withholding Tax (Dividend/Interest/Royalty):
0/27/22
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
27/27/22
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Denmark
Ireland
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
33%
Effective Tax Rate (ETR)
Denmark
Ireland
Composite Effective Average Tax Rate:
20.36%
Composite Effective Average Tax Rate:
12.36
Composite Effective Marginal Tax Rate:
14.22%
Composite Effective Marginal Tax Rate:
13.21
