Singapore vs Netherlands
Corporate Tax Comparison
Time of Update: Singapore: 4/04/2026 / Netherlands: 4/04/2026
Compare Singapore and Netherlands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Singapore vs Netherlands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Singapore
Netherlands
General CIT Rate:
17
General CIT Rate:
25.8
CIT Return Due Date:
November 30
CIT Return Due Date:
Usually five months after the end of the company's fiscal year.
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
CIT Estimated Payment Due Date:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
CIT Estimated Payment Due Date:
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
Withholding Tax (WHT)
Singapore
Netherlands
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Singapore
Netherlands
General Capital Gain Tax Rate:
N/A
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.
Effective Tax Rate (ETR)
Singapore
Netherlands
Composite Effective Average Tax Rate:
16.09%
Composite Effective Average Tax Rate:
24.47
Composite Effective Marginal Tax Rate:
13.15%
Composite Effective Marginal Tax Rate:
22.83
