Corporate Tax Comparison

Denmark vs Slovakia

Compare Denmark and Slovakia 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 · Slovakia: 4/05/2026

Base Country/Region

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Compare Corporate Tax

Denmark

Slovakia

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Denmark: 4/05/2026 · Slovakia: 4/05/2026

Corporate Income Tax (CIT)

Denmark

Slovakia

General CIT Rate:

21% standard (2024); 2025 tiers: ≤EUR 100K at 10%, EUR 100K-5M at 21%, >EUR 5M at 24%. Minimum CIT applies.

CIT Return Due Date:

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

CIT Return Due Date:

Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.

CIT Payment Due Date:

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

CIT Payment Due Date:

Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.

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:

The prepayment to CIT must be paid on a monthly or quarterly basis within the current tax period.

Withholding Tax (WHT)

Denmark

Slovakia

Resident Withholding Tax (Dividend/Interest/Royalty):

0/27/22

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

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

27/27/22

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

7/19/35

Value-Added Tax (VAT)

Denmark

Slovakia

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Denmark

Slovakia

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 constraint.

Effective Tax Rate (ETR)

Denmark

Slovakia

Composite Effective Average Tax Rate:

20.36%

Composite Effective Average Tax Rate:

19.33%

Composite Effective Marginal Tax Rate:

14.22%

Composite Effective Marginal Tax Rate:

12.52%

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