Netherlands vs Belgium
Corporate Tax Comparison
Time of Update: Netherlands: 4/04/2026 / Belgium: 3/24/2026
Compare Netherlands and Belgium corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Netherlands vs Belgium Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Netherlands
Belgium
General CIT Rate:
25.8
General CIT Rate:
25
CIT Return Due Date:
Usually five months after the end of the company's fiscal year.
CIT Return Due Date:
The tax return form must be submitted no later than the last day of February of the tax year's fiscal year, from December 31 of the previous year to September 30 of the tax year. In other cases, the deadline for submitting the tax return form is the last day of the seventh month after the end of the fiscal year. If there are serious reasons or force majeure, the deadline can be extended.
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
CIT Payment Due Date:
Under normal circumstances, within two months of issuing the assessment notice.
CIT Estimated Payment Due Date:
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
CIT Estimated Payment Due Date:
(Optional) Quarterly installment payments.
Withholding Tax (WHT)
Netherlands
Belgium
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Resident Withholding Tax (Dividend/Interest/Royalty):
30/30/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/30/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Netherlands
Belgium
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.
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (except capital gains on shares under certain conditions)：25%.
Effective Tax Rate (ETR)
Netherlands
Belgium
Composite Effective Average Tax Rate:
24.47
Composite Effective Average Tax Rate:
25%
Composite Effective Marginal Tax Rate:
22.83
Composite Effective Marginal Tax Rate:
18%-19%
