Denmark vs Hungary
Corporate Tax Comparison
Time of Update: Denmark: 4/05/2026 / Hungary: 4/05/2026
Compare Denmark and Hungary corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Denmark vs Hungary Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Denmark
Hungary
General CIT Rate:
22
General CIT Rate:
9
CIT Return Due Date:
In general, six months after the end of the fiscal year.
CIT Return Due Date:
After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).
CIT Payment Due Date:
Income for the next fiscal year was received on November 20th.
CIT Payment Due Date:
After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).
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:
Pay by quarter or by month.
Withholding Tax (WHT)
Denmark
Hungary
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):
N/A
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Denmark
Hungary
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 (9%); however, participation in the exemption system may be applicable.
Effective Tax Rate (ETR)
Denmark
Hungary
Composite Effective Average Tax Rate:
20.36%
Composite Effective Average Tax Rate:
10.31%
Composite Effective Marginal Tax Rate:
14.22%
Composite Effective Marginal Tax Rate:
6.62%
