Belgium vs Netherlands
Corporate Tax Comparison
Time of Update: Belgium: 3/24/2026 / Netherlands: 4/04/2026
Compare Belgium and Netherlands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Belgium vs Netherlands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Belgium
Netherlands
General CIT Rate:
25
General CIT Rate:
25.8
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 Return Due Date:
Usually five months after the end of the company's fiscal year.
CIT Payment Due Date:
Under normal circumstances, within two months of issuing the assessment notice.
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
CIT Estimated Payment Due Date:
(Optional) Quarterly installment payments.
CIT Estimated Payment Due Date:
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
Withholding Tax (WHT)
Belgium
Netherlands
Resident Withholding Tax (Dividend/Interest/Royalty):
30/30/30
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/30/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Belgium
Netherlands
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (except capital gains on shares under certain conditions)：25%.
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)
Belgium
Netherlands
Composite Effective Average Tax Rate:
25%
Composite Effective Average Tax Rate:
24.47
Composite Effective Marginal Tax Rate:
18%-19%
Composite Effective Marginal Tax Rate:
22.83
