Netherlands vs Singapore
Compare Netherlands and Singapore corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Time of Update — Netherlands: 4/04/2026 · Singapore: 4/04/2026
Netherlands
SingaporeBasic Corporate Tax Comparison
Time of Update — Netherlands: 4/04/2026 · Singapore: 4/04/2026Corporate Income Tax (CIT)
NetherlandsSingaporeGeneral CIT Rate:
25.8
General CIT Rate:
17
CIT Return Due Date:
Usually five months after the end of the company's fiscal year.
CIT Return Due Date:
November 30
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
CIT Estimated Payment Due Date:
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
CIT Estimated Payment Due Date:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
Withholding Tax (WHT)
NetherlandsSingaporeResident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Resident Withholding Tax (Dividend/Interest/Royalty):
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
Value-Added Tax (VAT)
NetherlandsSingaporeCapital Gain Tax (CGT)
NetherlandsSingaporeGeneral 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:
Effective Tax Rate (ETR)
NetherlandsSingaporeComposite Effective Average Tax Rate:
24.47
Composite Effective Average Tax Rate:
16.09%
Composite Effective Marginal Tax Rate:
22.83
Composite Effective Marginal Tax Rate:
13.15%
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