Denmark vs Austria
Corporate Tax Comparison
Time of Update: Denmark: 4/05/2026 / Austria: 3/24/2026
Compare Denmark and Austria corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Denmark vs Austria Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Denmark
Austria
General CIT Rate:
22
General CIT Rate:
23 (by 2022, this ratio will be 25%, by 2023, it will be 24%)
CIT Return Due Date:
In general, six months after the end of the fiscal year.
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 Payment Due Date:
Income for the next fiscal year was received on November 20th.
CIT Payment Due Date:
The final settlement should take place after the annual assessment (payment should be due one month after the assessment).
CIT Estimated Payment Due Date:
Two equal installments were made on March 20 and November 20. Additionally, extra taxes can be paid before February 1 of the following year of the income year.
CIT Estimated Payment Due Date:
Installment payments by quarter.
Withholding Tax (WHT)
Denmark
Austria
Resident Withholding Tax (Dividend/Interest/Royalty):
0/27/22
Resident Withholding Tax (Dividend/Interest/Royalty):
0 or 23/ 0 or 23/ 0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
27/27/22
None-Resident Withholding Tax (Dividend/Interest/Royalty):
23/0/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Denmark
Austria
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
Effective Tax Rate (ETR)
Denmark
Austria
Composite Effective Average Tax Rate:
20.36%
Composite Effective Average Tax Rate:
22.91%
Composite Effective Marginal Tax Rate:
14.22%
Composite Effective Marginal Tax Rate:
21.96%
