What are the general Corporate Income Tax (CIT) rates in Netherlands and Hungary?

For Netherlands: 25.8. For Hungary: 9.

When are the Corporate Income Tax (CIT) returns due in Netherlands and Hungary?

For Netherlands: Usually five months after the end of the company's fiscal year.. For Hungary: After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers)..

When are the Corporate Income Tax (CIT) payments due in Netherlands and Hungary?

For Netherlands: Tax should be paid within six weeks from the date of assessment.. For Hungary: After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers)..

What are the resident Withholding Tax (WHT) rates in Netherlands and Hungary?

For Netherlands: 15/0*/0*. For Hungary: N/A.

What are the non-resident Withholding Tax (WHT) rates in Netherlands and Hungary?

For Netherlands: 15/0*/0*. For Hungary: N/A.

What are the general VAT rates in Netherlands and Hungary?

For Netherlands: 21. For Hungary: 27.

What are the Capital Gain Tax (CGT) rates in Netherlands and Hungary?

For Netherlands: Capital gains are constrained by the normal corporate income tax rate (25.8%). Eligible participated capital gains are tax-exempt under the participation exemption.. For Hungary: Capital gains are subject to the normal corporate income tax rate (9%); however, participation in the exemption system may be applicable..

What are the Composite Effective Average Tax Rates in Netherlands and Hungary?

For Netherlands: 24.47. For Hungary: 10.31%.

What are the Composite Effective Marginal Tax Rates in Netherlands and Hungary?

For Netherlands: 22.83. For Hungary: 6.62%.

Corporate Tax Comparison

Netherlands vs Hungary

Q: When are the Corporate Income Tax (CIT) estimated payments due in Netherlands and Hungary?

For Netherlands: In principle, within six weeks, but taxpayers can choose to pay in monthly installments.. For Hungary: Pay by quarter or by month..

Compare Netherlands and Hungary 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 · Hungary: 4/05/2026

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Netherlands

Hungary

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Netherlands: 4/04/2026 · Hungary: 4/05/2026

Corporate Income Tax (CIT)

Netherlands

Hungary

General CIT Rate:

25.8

General CIT Rate:

CIT Return Due Date:

Usually five months after the end of the company's fiscal year.

CIT Return Due Date:

After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).

CIT Payment Due Date:

Tax should be paid within six weeks from the date of assessment.

CIT Payment Due Date:

After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).

CIT Estimated Payment Due Date:

In principle, within six weeks, but taxpayers can choose to pay in monthly installments.

CIT Estimated Payment Due Date:

Pay by quarter or by month.

Withholding Tax (WHT)

Netherlands

Hungary

Resident Withholding Tax (Dividend/Interest/Royalty):

15/0*/0*

Resident Withholding Tax (Dividend/Interest/Royalty):

N/A

None-Resident Withholding Tax (Dividend/Interest/Royalty):

15/0*/0*

None-Resident Withholding Tax (Dividend/Interest/Royalty):

N/A

Value-Added Tax (VAT)

Netherlands

Hungary

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Netherlands

Hungary

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 corporate income tax rate (9%); however, participation in the exemption system may be applicable.

Effective Tax Rate (ETR)

Netherlands

Hungary

Composite Effective Average Tax Rate:

24.47

Composite Effective Average Tax Rate:

10.31%

Composite Effective Marginal Tax Rate:

22.83

Composite Effective Marginal Tax Rate:

6.62%

TKEG Expat ™ (EU) Blog

Netherlands | Accounting

Netherlands Corporate Tax Guide For Foreign-Owned Businesses 2026

TKEG Expat's 2026 netherlands corporate tax guide explains corporate income tax rates, filing deadlines, withholding tax, VAT, fiscal unity, participation exemption, and planning points for foreign-owned businesses in the Netherlands.

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Netherlands vs Hungary

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

TKEG Expat ™ (EU) Blog

Netherlands Corporate Tax Guide For Foreign-Owned Businesses 2026

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