Corporate Tax Comparison

Malta vs Netherlands

Compare Malta and Netherlands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Malta: 4/04/2026 · Netherlands: 4/04/2026

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Compare Corporate Tax

Malta

Netherlands

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Malta: 4/04/2026 · Netherlands: 4/04/2026

Corporate Income Tax (CIT)

Malta

Netherlands

General CIT Rate:

25.8

CIT Return Due Date:

After nine months from the end of the accounting period, or by 31 March following the tax year (even though the Maltese tax authorities typically extend this deadline by one to two months for electronically submitted cases), whichever is later.

CIT Return Due Date:

Usually five months after the end of the company's fiscal year.

CIT Payment Due Date:

The deadline for submitting tax returns (the electronic submission extension does not apply to tax filing) is also due.

CIT Payment Due Date:

Tax should be paid within six weeks from the date of assessment.

CIT Estimated Payment Due Date:

In general, temporary taxes are paid every four months: April 30, August 31, and December 21. However, there are also some exceptions, and the due date for tax payment may be postponed.

CIT Estimated Payment Due Date:

In principle, within six weeks, but taxpayers can choose to pay in monthly installments.

Withholding Tax (WHT)

Malta

Netherlands

Resident Withholding Tax (Dividend/Interest/Royalty):

0/15/0

Resident Withholding Tax (Dividend/Interest/Royalty):

15/0*/0*

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/0*/0*

Value-Added Tax (VAT)

Malta

Netherlands

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Malta

Netherlands

General Capital Gain Tax Rate:

Regarding the tax rate on capital gains, please refer to the Malta Corporation Tax Summary.

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)

Malta

Netherlands

Composite Effective Average Tax Rate:

28.80%

Composite Effective Average Tax Rate:

24.47

Composite Effective Marginal Tax Rate:

-9.75%

Composite Effective Marginal Tax Rate:

22.83

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