Denmark vs Japan
Corporate Tax Comparison
Time of Update: Denmark: 4/05/2026 / Japan: 4/03/2026
Compare Denmark and Japan corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Denmark vs Japan Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Denmark
Japan
General CIT Rate:
22
General CIT Rate:
23.2
CIT Return Due Date:
In general, six months after the end of the fiscal year.
CIT Return Due Date:
Within two months after the end of the company's fiscal year.
CIT Payment Due Date:
Income for the next fiscal year was received on November 20th.
CIT Payment Due Date:
Within two months after the end of the company's fiscal 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:
Within two months after the end of the sixth month of the company's accounting period.
Withholding Tax (WHT)
Denmark
Japan
Resident Withholding Tax (Dividend/Interest/Royalty):
0/27/22
Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
27/27/22
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Denmark
Japan
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.
Effective Tax Rate (ETR)
Denmark
Japan
Composite Effective Average Tax Rate:
20.36%
Composite Effective Average Tax Rate:
28.36
Composite Effective Marginal Tax Rate:
14.22%
Composite Effective Marginal Tax Rate:
29.26
