Thailand vs Denmark
Corporate Tax Comparison
Time of Update: Thailand: 4/04/2026 / Denmark: 4/05/2026
Compare Thailand and Denmark corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Thailand vs Denmark Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Thailand
Denmark
General CIT Rate:
20%
General CIT Rate:
22
CIT Return Due Date:
settled within the same 150-day period
CIT Return Due Date:
In general, six months after the end of the fiscal year.
CIT Payment Due Date:
settled within the same 150-day period
CIT Payment Due Date:
Income for the next fiscal year was received on November 20th.
CIT Estimated Payment Due Date:
due two months after the close of the first six months of the company's accounting period
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.
Withholding Tax (WHT)
Thailand
Denmark
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/3
Resident Withholding Tax (Dividend/Interest/Royalty):
0/27/22
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
27/27/22
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Thailand
Denmark
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Thailand
Denmark
Composite Effective Average Tax Rate:
19.61%
Composite Effective Average Tax Rate:
20.36%
Composite Effective Marginal Tax Rate:
21.74%
Composite Effective Marginal Tax Rate:
14.22%
