Netherlands vs Japan
Corporate Tax Comparison
Time of Update: Netherlands: 4/04/2026 / Japan: 4/03/2026
Compare Netherlands and Japan corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Netherlands vs Japan Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Netherlands
Japan
General CIT Rate:
25.8
General CIT Rate:
23.2
CIT Return Due Date:
Usually five months after the end of the company's fiscal year.
CIT Return Due Date:
Within two months after the end of the company's fiscal year.
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
CIT Payment Due Date:
Within two months after the end of the company's fiscal year.
CIT Estimated Payment Due Date:
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
CIT Estimated Payment Due Date:
Within two months after the end of the sixth month of the company's accounting period.
Withholding Tax (WHT)
Netherlands
Japan
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Netherlands
Japan
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:
Capital gains are subject to the normal corporate income tax rate.
Effective Tax Rate (ETR)
Netherlands
Japan
Composite Effective Average Tax Rate:
24.47
Composite Effective Average Tax Rate:
28.36
Composite Effective Marginal Tax Rate:
22.83
Composite Effective Marginal Tax Rate:
29.26
