Corporate Tax Comparison

Denmark vs Gibraltar

Compare Denmark and Gibraltar 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 · Gibraltar: 5/22/2024 · Time of Update — Denmark: 10/01/2026 · Gibraltar: 4/05/2026

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Compare Corporate Tax

Denmark

Gibraltar

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Denmark: 2/14/2024 · Gibraltar: 5/22/2024 · Time of Update — Denmark: 10/01/2026 · Gibraltar: 4/05/2026

Corporate Income Tax (CIT)

Denmark

Gibraltar

General CIT Rate:

15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%.

CIT Return Due Date:

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

CIT Return Due Date:

CIT returns are due nine months after the date of the company's financial year end.

CIT Payment Due Date:

By 20 November of the year after the income year.

CIT Payment Due Date:

The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).

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:

Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year.

Withholding Tax (WHT)

Denmark

Gibraltar

Resident Withholding Tax (Dividend/Interest/Royalty):

0/22/22

Resident Withholding Tax (Dividend/Interest/Royalty):

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

27/22/22

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

Value-Added Tax (VAT)

Denmark

Gibraltar

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Denmark

Gibraltar

General Capital Gain Tax Rate:

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

Effective Tax Rate (ETR)

Denmark

Gibraltar

Composite Effective Average Tax Rate:

20.36%

Composite Effective Marginal Tax Rate:

14.22%

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