Netherlands vs United Kingdom
Corporate Tax Comparison
Time of Update: Netherlands: 4/04/2026 / United Kingdom: 4/02/2026
Compare Netherlands and United Kingdom corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Netherlands vs United Kingdom Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Netherlands
United Kingdom
General CIT Rate:
25.8
General CIT Rate:
1. Companies with profits exceeding £250,000 are subject to a main rate of 25% (effective from 1 April 2023).
2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023).
3. A tapered tax rate applies to profits falling between £50,000 and £250,000.
2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023).
3. A tapered tax rate applies to profits falling between £50,000 and £250,000.
CIT Return Due Date:
Usually five months after the end of the company's fiscal year.
CIT Return Due Date:
Tax returns need to be submitted within one year after the end of the accounting period.
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
CIT Payment Due Date:
According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.
CIT Estimated Payment Due Date:
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
CIT Estimated Payment Due Date:
According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.
Withholding Tax (WHT)
Netherlands
United Kingdom
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Resident Withholding Tax (Dividend/Interest/Royalty):
0/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Netherlands
United Kingdom
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 regular corporate tax rate.
Effective Tax Rate (ETR)
Netherlands
United Kingdom
Composite Effective Average Tax Rate:
24.47
Composite Effective Average Tax Rate:
22.55
Composite Effective Marginal Tax Rate:
22.83
Composite Effective Marginal Tax Rate:
11.51
