Iceland vs Netherlands
Corporate Tax Comparison
Time of Update: Iceland: 4/04/2026 / Netherlands: 4/04/2026
Compare Iceland and Netherlands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Iceland vs Netherlands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Iceland
Netherlands
General CIT Rate:
20 (for LLCs and limited partnerships); 37.6 (for other entities)
General CIT Rate:
25.8
CIT Return Due Date:
31 May
CIT Return Due Date:
Usually five months after the end of the company's fiscal year.
CIT Payment Due Date:
November 1st and December 1st
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
CIT Estimated Payment Due Date:
Except for January and October, prepayments should be made on the first day of each month.
CIT Estimated Payment Due Date:
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
Withholding Tax (WHT)
Iceland
Netherlands
Resident Withholding Tax (Dividend/Interest/Royalty):
22/22/0
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
None-Resident Withholding Tax (Dividend/Interest/Royalty):
21/13/22
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Iceland
Netherlands
General Capital Gain Tax Rate:
20 (for corporations, same as CIT rate for LLCs); 22 (for individuals)
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)
Iceland
Netherlands
Composite Effective Average Tax Rate:
18.79%
Composite Effective Average Tax Rate:
24.47
Composite Effective Marginal Tax Rate:
14.93%
Composite Effective Marginal Tax Rate:
22.83
