Puerto Rico vs Denmark
Corporate Tax Comparison
Time of Update: Puerto Rico: 4/06/2026 / Denmark: 4/05/2026
Compare Puerto Rico and Denmark corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Puerto Rico vs Denmark Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Puerto Rico
Denmark
General CIT Rate:
37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).
General CIT Rate:
22
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 Return Due Date:
In general, six months after the end of the fiscal year.
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 Payment Due Date:
Income for the next fiscal year was received on November 20th.
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.
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)
Puerto Rico
Denmark
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0/27/22
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/29/29
None-Resident Withholding Tax (Dividend/Interest/Royalty):
27/27/22
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Puerto Rico
Denmark
General Capital Gain Tax Rate:
20
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Puerto Rico
Denmark
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
20.36%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
14.22%
