Netherlands vs Cyprus
Corporate Tax Comparison
Time of Update: Netherlands: 4/04/2026 / Cyprus: 4/05/2026
Compare Netherlands and Cyprus corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Netherlands vs Cyprus Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Netherlands
Cyprus
General CIT Rate:
25.8
General CIT Rate:
12.5
CIT Return Due Date:
Usually five months after the end of the company's fiscal year.
CIT Return Due Date:
Tax due on March 31 of the second year after the calendar year.
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
CIT Payment Due Date:
The relevant tax is due on August 1 of the year following the calendar year.
CIT Estimated Payment Due Date:
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
CIT Estimated Payment Due Date:
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.
Withholding Tax (WHT)
Netherlands
Cyprus
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Resident Withholding Tax (Dividend/Interest/Royalty):
0/17/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Netherlands
Cyprus
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:
20
Effective Tax Rate (ETR)
Netherlands
Cyprus
Composite Effective Average Tax Rate:
24.47
Composite Effective Average Tax Rate:
11.4%
Composite Effective Marginal Tax Rate:
22.83
Composite Effective Marginal Tax Rate:
5.92%
