Global Corporate Income Tax Guide
Netherlands Corporate Income Tax
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Learn MoreNetherlands Tax BriefNLNetherlandsCorporate Income TaxNetherlands Tax Brief
The Netherlands applies a 19% corporate income tax rate to taxable profits up to EUR 200,000 and 25.8% to the excess. Capital gains are generally taxed under the normal corporate income tax rules, alt…- General CIT Rate
- 25.8
- CIT Return Due Date
- Usually five months after the end of the company's fiscal year.
- CIT Payment Due Date
- Tax should be paid within six weeks from the date of assessment.
- Estimated Payment Due Date
- In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
- Resident WHT (Dividend/Interest/Royalty)
- 15/0*/0*
- Non-Resident WHT (Dividend/Interest/Royalty)
- 15/0*/0*
- General Capital Gain Tax Rate
- Capital gains are constrained by the normal corporate income tax rate (25.8%). Eligible participated capital gains are tax-exempt under the participation exemption.
- Composite Effective Average Tax Rate
- 24.47
- Composite Effective Marginal Tax Rate
- 22.83
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