Netherlands vs Norway
Compare Netherlands and Norway 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 · Norway: 4/05/2026
Netherlands
NorwayBasic Corporate Tax Comparison
Time of Update — Netherlands: 4/04/2026 · Norway: 4/05/2026Corporate Income Tax (CIT)
NetherlandsNorwayGeneral CIT Rate:
25.8
General CIT Rate:
22 (25% of some companies in the financial sector).
CIT Return Due Date:
Usually five months after the end of the company's fiscal year.
CIT Return Due Date:
At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
CIT Payment Due Date:
Tax arrears must be paid within three weeks after the assessment is announced.
CIT Estimated Payment Due Date:
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
CIT Estimated Payment Due Date:
February 15 and April 15.
Withholding Tax (WHT)
NetherlandsNorwayResident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Resident Withholding Tax (Dividend/Interest/Royalty):
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
Value-Added Tax (VAT)
NetherlandsNorwayCapital Gain Tax (CGT)
NetherlandsNorwayGeneral 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)
NetherlandsNorwayComposite Effective Average Tax Rate:
24.47
Composite Effective Average Tax Rate:
21.41%
Composite Effective Marginal Tax Rate:
22.83
Composite Effective Marginal Tax Rate:
23.11%
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