Corporate Tax Comparison

Gibraltar vs Netherlands

Compare Gibraltar and Netherlands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — Gibraltar: 5/22/2024 · Netherlands: 2/14/2024 · Time of Update — Gibraltar: 4/05/2026 · Netherlands: 9/26/2026

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Compare Corporate Tax

Gibraltar

Netherlands

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Gibraltar: 5/22/2024 · Netherlands: 2/14/2024 · Time of Update — Gibraltar: 4/05/2026 · Netherlands: 9/26/2026

Corporate Income Tax (CIT)

Gibraltar

Netherlands

General CIT Rate:

15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%.

General CIT Rate:

25.8

CIT Return Due Date:

CIT returns are due nine months after the date of the company's financial year end.

CIT Return Due Date:

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

CIT Payment Due Date:

The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).

CIT Payment Due Date:

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

CIT Estimated Payment Due Date:

Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year.

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)

Gibraltar

Netherlands

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):

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)

Gibraltar

Netherlands

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Gibraltar

Netherlands

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.

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