Corporate Tax Comparison

Denmark vs Singapore

Compare Denmark and Singapore 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 · Singapore: 2/14/2024 · Time of Update — Denmark: 10/01/2026 · Singapore: 9/25/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Denmark

Singapore

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Denmark: 2/14/2024 · Singapore: 2/14/2024 · Time of Update — Denmark: 10/01/2026 · Singapore: 9/25/2026

Corporate Income Tax (CIT)

Denmark

Singapore

General CIT Rate:

CIT Return Due Date:

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

CIT Return Due Date:

November 30

CIT Payment Due Date:

By 20 November of the year after the income year.

CIT Payment Due Date:

Tax is payable within one month from the date of the Notice of Assessment.

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:

The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan. No estimated chargeable income (ECI) needs to be filed for a year of assessment when the company's annual revenue for the financial year is S$5,000,000 or below and its ECI is nil (the IRAS ECI filing waiver).

Withholding Tax (WHT)

Denmark

Singapore

Resident Withholding Tax (Dividend/Interest/Royalty):

0/22/22

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

27/22/22

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

0/15/10

Value-Added Tax (VAT)

Denmark

Singapore

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Denmark

Singapore

General Capital Gain Tax Rate:

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

Effective Tax Rate (ETR)

Denmark

Singapore

Composite Effective Average Tax Rate:

20.36%

Composite Effective Average Tax Rate:

16.09%

Composite Effective Marginal Tax Rate:

14.22%

Composite Effective Marginal Tax Rate:

13.15%

Add TKEG Expat™ (DE) as a preferred source on Google

Google Search shows more from the sources you choose. Add this site once and its guides and updates appear more often in Top Stories when you search these topics.

Add as a preferred source

A Full-Service Consulting Firm Backs You Up

TKEG Expat™ (DE) is your trusted overseas business partner. TKEG Expat™ (DE) is a member of the TKEG Group, as is THE KEITH & EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets covering approximately 72 percent of global GDP.
With the TKEG Group's strategic advantages, TKEG Expat™ (DE) connects customers to opportunities worldwide and serves them in 21 industries.

Learn More About THE KEITH & EVEN GROUP >

A Full-Service Consulting Firm Backs You Up

Corporate Clients

Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?

If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH & EVEN GROUP.

Enterprise Solutions >