Corporate Tax Comparison

Denmark vs Malaysia

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.

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

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Denmark

Malaysia

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

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

Corporate Income Tax (CIT)

Denmark

Malaysia

General CIT Rate:

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

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

27/27/22

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

0/0 - 15/10

Value-Added Tax (VAT)

Denmark

Malaysia

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

10/6

Learn More

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:

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