Corporate Tax Comparison

Netherlands vs Ukraine

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

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Compare Corporate Tax

Netherlands

Ukraine

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

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

Corporate Income Tax (CIT)

Netherlands

Ukraine

General CIT Rate:

25.8

General CIT Rate:

18%

CIT Return Due Date:

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

CIT Return Due Date:

The quarterly tax return should be due within 40 calendar days after the last day of the reporting quarter, but the deadline for submitting the fourth quarter CIT return (based on the quarterly reporting period) is 60 calendar days after the end of the reporting year. The annual tax return (based on the annual reporting period) should be due within 60 calendar days after the last day of the reporting year.

CIT Payment Due Date:

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

CIT Payment Due Date:

According to the assessment based on the tax return, the payable taxes should be paid within ten calendar days after the deadline for submitting the relevant tax return.

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)

Netherlands

Ukraine

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):

15/15/15

Value-Added Tax (VAT)

Netherlands

Ukraine

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Netherlands

Ukraine

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 standard corporate income tax rate of 18%.

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