Philippines vs Netherlands
Corporate Tax Comparison
Time of Update: Philippines: 4/06/2026 / Netherlands: 4/04/2026
Compare Philippines and Netherlands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Philippines vs Netherlands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Philippines
Netherlands
General CIT Rate:
25%
General CIT Rate:
25.8
CIT Return Due Date:
Quarterly return: Within 60 days from the close of each of the first three quarters. Annual return: On or before the 15th day of the fourth month following the close of the taxable year.
CIT Return Due Date:
Usually five months after the end of the company's fiscal year.
CIT Payment Due Date:
On the 15th day of the fourth month following the close of the taxable year.
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
CIT Estimated Payment Due Date:
Quarterly instalments paid within 60 days after each quarter.
CIT Estimated Payment Due Date:
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
Withholding Tax (WHT)
Philippines
Netherlands
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/25
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Philippines
Netherlands
General Capital Gain Tax Rate:
If the net capital gain is within P100,000, the applicable tax rate is 5%, and the excess is 10%.
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)
Philippines
Netherlands
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
24.47
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
22.83
