Corporate Tax Comparison

Netherlands vs Puerto Rico

Compare Netherlands and Puerto Rico 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 · Puerto Rico: 2/14/2024 · Time of Update — Netherlands: 9/26/2026 · Puerto Rico: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Netherlands

Puerto Rico

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Netherlands: 2/14/2024 · Puerto Rico: 2/14/2024 · Time of Update — Netherlands: 9/26/2026 · Puerto Rico: 4/05/2026

Corporate Income Tax (CIT)

Netherlands

Puerto Rico

General CIT Rate:

25.8

General CIT Rate:

37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).

CIT Return Due Date:

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

CIT Return Due Date:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.

CIT Payment Due Date:

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

CIT Payment Due Date:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax 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.

CIT Estimated Payment Due Date:

Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.

Withholding Tax (WHT)

Netherlands

Puerto Rico

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)

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

10/29/29

Value-Added Tax (VAT)

Netherlands

Puerto Rico

General VAT Rate:

11.5

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Netherlands

Puerto Rico

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:

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