Corporate Tax Comparison

Denmark vs Romania

Compare Denmark and Romania 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 · Romania: 6/12/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Denmark

Romania

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Denmark: 4/05/2026 · Romania: 6/12/2026

Corporate Income Tax (CIT)

Denmark

Romania

General CIT Rate:

CIT Return Due Date:

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

CIT Return Due Date:

If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.

CIT Payment Due Date:

Income for the next fiscal year was received on November 20th.

CIT Payment Due Date:

The final payment of CIT is usually due on the 25th of the third month 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:

Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.

Withholding Tax (WHT)

Denmark

Romania

Resident Withholding Tax (Dividend/Interest/Royalty):

0/27/22

Resident Withholding Tax (Dividend/Interest/Royalty):

16/NA/NA

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

27/27/22

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

16/16/16

Value-Added Tax (VAT)

Denmark

Romania

General VAT Rate:

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Denmark

Romania

General 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)

Denmark

Romania

Composite Effective Average Tax Rate:

20.36%

Composite Effective Average Tax Rate:

14.41%

Composite Effective Marginal Tax Rate:

14.22%

Composite Effective Marginal Tax Rate:

6.41%

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