Denmark vs Puerto Rico
Corporate Tax Comparison
Time of Update: Denmark: 4/05/2026 / Puerto Rico: 4/06/2026
Compare Denmark and Puerto Rico corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Denmark vs Puerto Rico Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Denmark
Puerto Rico
General CIT Rate:
22
General CIT Rate:
37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).
CIT Return Due Date:
In general, six months after the end of the fiscal year.
CIT Return Due Date:
Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.
CIT Payment Due Date:
Income for the next fiscal year was received on November 20th.
CIT Payment Due Date:
Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax 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:
Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.
Withholding Tax (WHT)
Denmark
Puerto Rico
Resident Withholding Tax (Dividend/Interest/Royalty):
0/27/22
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
27/27/22
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/29/29
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Denmark
Puerto Rico
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
20
Effective Tax Rate (ETR)
Denmark
Puerto Rico
Composite Effective Average Tax Rate:
20.36%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
14.22%
Composite Effective Marginal Tax Rate:
