Denmark vs France
Compare Denmark and France corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Time of Update — Denmark: 4/05/2026 · France: 4/02/2026
Denmark
FranceBasic Corporate Tax Comparison
Time of Update — Denmark: 4/05/2026 · France: 4/02/2026Corporate Income Tax (CIT)
DenmarkFranceGeneral CIT Rate:
22
General CIT Rate:
Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits.
CIT Return Due Date:
In general, six months after the end of the fiscal year.
CIT Return Due Date:
About the fiscal year ending on December 31st, until the end of May of the following year.
CIT Payment Due Date:
Income for the next fiscal year was received on November 20th.
CIT Payment Due Date:
About the fiscal year ending on December 31 and May 15 of the following year.
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:
By way of installment payments in four installments (i.e., for the fiscal year ending on December 31, must be submitted and paid on March 15, June 15, September 15, and December 15).
Withholding Tax (WHT)
DenmarkFranceResident Withholding Tax (Dividend/Interest/Royalty):
0/27/22
Resident Withholding Tax (Dividend/Interest/Royalty):
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
27/27/22
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0/25
Value-Added Tax (VAT)
DenmarkFranceCapital Gain Tax (CGT)
DenmarkFranceGeneral Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
DenmarkFranceComposite Effective Average Tax Rate:
20.36%
Composite Effective Average Tax Rate:
23.66
Composite Effective Marginal Tax Rate:
14.22%
Composite Effective Marginal Tax Rate:
15.38
A Full-Service Consulting Firm Backs You Up
TKEG Expat is your trusted overseas business partner. We are the retail consulting department of THE KEITH &EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.
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 >
Global - Español
Argentina - Español
Chile - Español
Colombia - Español
Costa Rica - Español
España - Español
Estados Unidos - Español
Mexico - Español
Panama - Español
Peru - Español
Union Europea - Español
中国内地 - 简体中文
新加坡 - 简体中文
泰国 - 简体中文
澳大利亚 - 简体中文
马来西亚 - 简体中文
澳門特區 - 繁體中文
香港特區 - 繁體中文
