Corporate Tax Comparison

Denmark vs Vietnam

Compare Denmark and Vietnam 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 · Vietnam: 8/07/2024 · Time of Update — Denmark: 10/01/2026 · Vietnam: 9/27/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Denmark

Vietnam

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Denmark: 2/14/2024 · Vietnam: 8/07/2024 · Time of Update — Denmark: 10/01/2026 · Vietnam: 9/27/2026

Corporate Income Tax (CIT)

Denmark

Vietnam

General CIT Rate:

CIT Return Due Date:

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

CIT Return Due Date:

For CIT finalisation, the due date is the last day of the 3rd month of the following financial year.

CIT Payment Due Date:

By 20 November of the year after the income year.

CIT Payment Due Date:

The same as the deadline for submission of the final CIT return (i.e. the last day of the 3rd month of the following financial year).

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:

Quarterly payments must be made no later than the 30th day of the next quarter.

Withholding Tax (WHT)

Denmark

Vietnam

Resident Withholding Tax (Dividend/Interest/Royalty):

0/22/22

Resident Withholding Tax (Dividend/Interest/Royalty):

0/5/10

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

27/22/22

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

0/5/10

Value-Added Tax (VAT)

Denmark

Vietnam

General VAT Rate:

10%

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Denmark

Vietnam

General Capital Gain Tax Rate:

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

General Capital Gain Tax Rate:

Vietnamese companies: capital gains taxed at the standard 20% CIT rate. Foreign sellers: from December 15, 2025, capital transfers generally subject to 2% CIT on sale proceeds. Securities transfers by foreign entities: 0.1% CIT on total sales proceeds.

Effective Tax Rate (ETR)

Denmark

Vietnam

Composite Effective Average Tax Rate:

20.36%

Composite Effective Marginal Tax Rate:

14.22%

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