Corporate Tax Comparison

Denmark vs Estonia

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

Published — Denmark: 2/14/2024 · Estonia: 2/14/2024 · Time of Update — Denmark: 10/01/2026 · Estonia: 9/29/2026

Base Country/Region

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Compare Corporate Tax

Denmark

Estonia

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Denmark: 2/14/2024 · Estonia: 2/14/2024 · Time of Update — Denmark: 10/01/2026 · Estonia: 9/29/2026

Corporate Income Tax (CIT)

Denmark

Estonia

General CIT Rate:

Estonia does not tax retained earnings. Distributed profits are taxed at 22% (22/78 of the net distribution) since 1 January 2025.

CIT Return Due Date:

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

CIT Return Due Date:

Corporate income tax is assessed and declared monthly.

CIT Payment Due Date:

By 20 November of the year after the income year.

CIT Payment Due Date:

CIT on distributed profits is payable upon distribution.

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.

CIT Estimated Payment Due Date:

Not applicable as tax is only due on distribution.

Withholding Tax (WHT)

Denmark

Estonia

Resident Withholding Tax (Dividend/Interest/Royalty):

0/22/22

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0-22/0-22

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

27/22/22

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

0/0/10

Value-Added Tax (VAT)

Denmark

Estonia

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Denmark

Estonia

General Capital Gain Tax Rate:

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

General Capital Gain Tax Rate:

Estonia does not have a separate capital gains tax; gains are taxed as regular income at the corporate rate when distributed.

Effective Tax Rate (ETR)

Denmark

Estonia

Composite Effective Average Tax Rate:

20.36%

Composite Effective Average Tax Rate:

18.7%

Composite Effective Marginal Tax Rate:

14.22%

Composite Effective Marginal Tax Rate:

0.0%

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