Corporate Tax Comparison

Netherlands vs British Virgin Islands

Compare Netherlands and British Virgin Islands 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 · British Virgin Islands: 4/04/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Netherlands

British Virgin Islands

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Netherlands: 4/04/2026 · British Virgin Islands: 4/04/2026

Corporate Income Tax (CIT)

Netherlands

British Virgin Islands

General CIT Rate:

25.8

General CIT Rate:

The British Virgin Islands does not impose a corporate income tax on businesses. This tax-free environment is a significant reason why the BVI is an attractive destination for international businesses https://tradecouncil.org/corporate-income-tax-in-the-british-virgin-islands/

CIT Return Due Date:

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

CIT Return Due Date:

CIT Payment Due Date:

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

CIT Payment Due Date:

CIT Estimated Payment Due Date:

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

CIT Estimated Payment Due Date:

Withholding Tax (WHT)

Netherlands

British Virgin Islands

Resident 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):

Value-Added Tax (VAT)

Netherlands

British Virgin Islands

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Netherlands

British Virgin Islands

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:

Effective Tax Rate (ETR)

Netherlands

British Virgin Islands

Composite Effective Average Tax Rate:

24.47

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

22.83

Composite Effective Marginal Tax Rate:

TKEG Expat ™ (Australia) Blog

Netherlands | Accounting

Netherlands Corporate Tax Guide For Foreign-Owned Businesses 2026

June 5, 2026

TKEG Expat's 2026 netherlands corporate tax guide explains corporate income tax rates, filing deadlines, withholding tax, VAT, fiscal unity, participation exemption, and planning points for foreign-owned businesses in the Netherlands.

Learn More >

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