Netherlands vs United States
Compare Netherlands and United States 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 · United States: 6/11/2026
Netherlands
United StatesBasic Corporate Tax Comparison
Time of Update — Netherlands: 4/04/2026 · United States: 6/11/2026Corporate Income Tax (CIT)
NetherlandsUnited StatesGeneral CIT Rate:
25.8
General CIT Rate:
Federal corporate income tax: 21%. State CIT generally ranges from 1% to 10% (although some states do not impose CIT) and is deductible for federal CIT purposes.
CIT Return Due Date:
Usually five months after the end of the company's fiscal year.
CIT Return Due Date:
April 15 for calendar-year corporations (15th day of the 4th month after the tax year-end); a 6-month filing extension to October 15 is available. State income tax returns usually follow the federal due date, with a few exceptions.
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
CIT Payment Due Date:
Tax must be fully paid by the original due date of the return (April 15 for calendar-year corporations); the final estimated instalment is due on the 15th day of the 12th month of the tax 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:
Four equal instalments of estimated tax, due by the 15th day of the 4th, 6th, 9th and 12th months of the tax year (April 15, June 15, September 15 and December 15 for calendar-year corporations).
Withholding Tax (WHT)
NetherlandsUnited StatesResident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
30/30/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
NetherlandsUnited StatesGeneral 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:
21% (aligned with the federal CIT rate for corporations)
Effective Tax Rate (ETR)
NetherlandsUnited StatesComposite Effective Average Tax Rate:
24.47
Composite Effective Average Tax Rate:
22.69
Composite Effective Marginal Tax Rate:
22.83
Composite Effective Marginal Tax Rate:
7.03
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