Corporate Tax Comparison

Italy vs Netherlands

Compare Italy 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 — Italy: 4/05/2026 · Netherlands: 4/04/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Italy

Netherlands

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Italy: 4/05/2026 · Netherlands: 4/04/2026

Corporate Income Tax (CIT)

Italy

Netherlands

General CIT Rate:

25.8

CIT Return Due Date:

By the end of the 9th month after the end of the tax year.

CIT Return Due Date:

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

CIT Payment 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 Estimated Payment Due Date:

Advance payment: 1) Pay 40% on the last day of the sixth month after the end of the tax year, 2) Pay 60% at the end of the eleventh month after the end of the tax year.

CIT Estimated Payment Due Date:

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

Withholding Tax (WHT)

Italy

Netherlands

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

15/0*/0*

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

26/26/30

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

15/0*/0*

Value-Added Tax (VAT)

Italy

Netherlands

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Italy

Netherlands

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate. For financial investments, as long as they meet the conditions stipulated by law, they can be eligible for a 95% exemption under the PEX system.

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)

Italy

Netherlands

Composite Effective Average Tax Rate:

21.18%

Composite Effective Average Tax Rate:

24.47

Composite Effective Marginal Tax Rate:

-22.74%

Composite Effective Marginal Tax Rate:

22.83

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