Netherlands vs Greece
Corporate Tax Comparison
Time of Update: Netherlands: 4/04/2026 / Greece: 4/04/2026
Compare Netherlands and Greece corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Netherlands vs Greece Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Netherlands
Greece
General CIT Rate:
25.8
General CIT Rate:
22
CIT Return Due Date:
Usually five months after the end of the company's fiscal year.
CIT Return Due Date:
The last day of the sixth month after the end of the tax year.
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
CIT Payment Due Date:
December (assuming fiscal year ends on December 31 of the previous year and taxes are paid in installments).
CIT Estimated Payment Due Date:
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
CIT Estimated Payment Due Date:
Six months of equal installment payments.
Withholding Tax (WHT)
Netherlands
Greece
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Netherlands
Greece
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:
Unless exempted, capital gains are subject to the regular CIT tax rate.
Effective Tax Rate (ETR)
Netherlands
Greece
Composite Effective Average Tax Rate:
24.47
Composite Effective Average Tax Rate:
21.05%
Composite Effective Marginal Tax Rate:
22.83
Composite Effective Marginal Tax Rate:
20.07%
