Denmark vs Malaysia
Corporate Tax Comparison
Time of Update: Denmark: 4/05/2026 / Malaysia: 4/05/2026
Compare Denmark and Malaysia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Denmark vs Malaysia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Denmark
Malaysia
General CIT Rate:
22
General CIT Rate:
24
CIT Return Due Date:
In general, six months after the end of the fiscal year.
CIT Return Due Date:
From the date when the account is closed, within seven months.
CIT Payment Due Date:
Income for the next fiscal year was received on November 20th.
CIT Payment Due Date:
The last day after seven months from the date of account closure.
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:
Prepaid taxes are to be paid in 12 monthly installments.
Withholding Tax (WHT)
Denmark
Malaysia
Resident Withholding Tax (Dividend/Interest/Royalty):
0/27/22
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
27/27/22
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0 - 15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Denmark
Malaysia
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
Generally, capital gains do not require taxation, except for the income generated from the disposal of real properties located in Malaysia, which is subject to RPGT (up to 30%).
Effective Tax Rate (ETR)
Denmark
Malaysia
Composite Effective Average Tax Rate:
20.36%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
14.22%
Composite Effective Marginal Tax Rate:
