Corporate Tax Comparison

Belgium vs Netherlands

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.

Published — Belgium: 2/14/2024 · Netherlands: 2/14/2024 · Time of Update — Belgium: 9/30/2026 · Netherlands: 9/26/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Belgium

Netherlands

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Belgium: 2/14/2024 · Netherlands: 2/14/2024 · Time of Update — Belgium: 9/30/2026 · Netherlands: 9/26/2026

Corporate Income Tax (CIT)

Belgium

Netherlands

General CIT Rate:

25.8

CIT Return Due Date:

The tax return must be filed by 30 September of the tax year for financial years ending between 31 December of the previous year and the last day of February of the tax year; in other cases, by the last day of the seventh month after the end of the financial year. The deadline can be extended for serious reasons or force majeure.

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:

Within six weeks of the assessment; a provisional assessment issued during the year is payable in equal monthly instalments over the rest of the year.

Withholding Tax (WHT)

Belgium

Netherlands

Resident Withholding Tax (Dividend/Interest/Royalty):

30/30/30

Resident Withholding Tax (Dividend/Interest/Royalty):

15/0*/0* (*25.8% conditional withholding tax on interest, royalties and, since 2024, dividends paid to an affiliated entity in a low-tax jurisdiction or in abuse cases)

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

30/30/30

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/0*/0* (*25.8% conditional withholding tax on interest, royalties and, since 2024, dividends paid to an affiliated entity in a low-tax jurisdiction or in abuse cases)

Value-Added Tax (VAT)

Belgium

Netherlands

General VAT Rate:

Learn More 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 Marginal Tax Rate:

18%-19%

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