Corporate Tax Comparison

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.

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

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Compare Corporate Tax

Netherlands

Norway

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

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

Corporate Income Tax (CIT)

Netherlands

Norway

General 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:

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.

CIT Estimated Payment Due Date:

February 15 and April 15.

Withholding Tax (WHT)

Netherlands

Norway

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)

Netherlands

Norway

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Netherlands

Norway

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 constrained by the normal corporate income tax rate. Gains on shares covered by the participation exemption (skatteloven § 2-38) are tax-free, and losses on them are not deductible.

Effective Tax Rate (ETR)

Netherlands

Norway

Composite Effective Average Tax Rate:

21.41%

Composite Effective Marginal Tax Rate:

23.11%

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