Australia vs Netherlands
Corporate Tax Comparison
Time of Update: Australia: 3/24/2026 / Netherlands: 4/04/2026
Compare Australia and Netherlands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Australia vs Netherlands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Australia
Netherlands
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
General CIT Rate:
25.8
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Return Due Date:
Usually five months after the end of the company's fiscal year.
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
CIT Estimated Payment Due Date:
Monthly or quarterly.
CIT Estimated Payment Due Date:
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
Withholding Tax (WHT)
Australia
Netherlands
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Australia
Netherlands
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
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)
Australia
Netherlands
Composite Effective Average Tax Rate:
28.50%
Composite Effective Average Tax Rate:
24.47
Composite Effective Marginal Tax Rate:
28.56%
Composite Effective Marginal Tax Rate:
22.83
