Corporate Tax Comparison

Austria vs Denmark

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

Published — Austria: 2/14/2024 · Denmark: 2/14/2024 · Time of Update — Austria: 9/23/2026 · Denmark: 10/01/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Austria

Denmark

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Austria: 2/14/2024 · Denmark: 2/14/2024 · Time of Update — Austria: 9/23/2026 · Denmark: 10/01/2026

Corporate Income Tax (CIT)

Austria

Denmark

General CIT Rate:

23 (since 2024; 25% up to 2022, 24% in 2023)

General CIT Rate:

CIT Return Due Date:

Usually: June 30 of the next year; if submitted by a registered tax advisor: March 31 of the second year.

CIT Return Due Date:

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

CIT Payment Due Date:

The final settlement should take place after the annual assessment (payment should be due one month after the assessment).

CIT Payment Due Date:

By 20 November of the year after the income year.

CIT Estimated Payment Due Date:

Installment payments by quarter.

CIT Estimated Payment Due Date:

Two equal installments, paid by 20 March and 20 November of the income year. Extra tax can also be paid by 1 February of the year after the income year.

Withholding Tax (WHT)

Austria

Denmark

Resident Withholding Tax (Dividend/Interest/Royalty):

0 or 23/ 0 or 23/ 0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/22/22

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

23/0/20

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

27/22/22

Value-Added Tax (VAT)

Austria

Denmark

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Austria

Denmark

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraints.

General Capital Gain Tax Rate:

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

Effective Tax Rate (ETR)

Austria

Denmark

Composite Effective Average Tax Rate:

22.91%

Composite Effective Average Tax Rate:

20.36%

Composite Effective Marginal Tax Rate:

21.96%

Composite Effective Marginal Tax Rate:

14.22%

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