Netherlands vs Romania
Compare Netherlands and Romania corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Time of Update — Netherlands: 4/04/2026 · Romania: 6/12/2026
Netherlands
RomaniaBasic Corporate Tax Comparison
Time of Update — Netherlands: 4/04/2026 · Romania: 6/12/2026Corporate Income Tax (CIT)
NetherlandsRomaniaGeneral CIT Rate:
25.8
General CIT Rate:
16
CIT Return Due Date:
Usually five months after the end of the company's fiscal year.
CIT Return Due Date:
If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
CIT Payment Due Date:
The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year.
CIT Estimated Payment Due Date:
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
CIT Estimated Payment Due Date:
Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.
Withholding Tax (WHT)
NetherlandsRomaniaResident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Resident Withholding Tax (Dividend/Interest/Royalty):
16/NA/NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
None-Resident Withholding Tax (Dividend/Interest/Royalty):
16/16/16
Value-Added Tax (VAT)
NetherlandsRomaniaCapital Gain Tax (CGT)
NetherlandsRomaniaGeneral 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.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
NetherlandsRomaniaComposite Effective Average Tax Rate:
24.47
Composite Effective Average Tax Rate:
14.41%
Composite Effective Marginal Tax Rate:
22.83
Composite Effective Marginal Tax Rate:
6.41%
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