What are the general Corporate Income Tax (CIT) rates in Netherlands and Lithuania?

For Netherlands: 25.8. For Lithuania: 17.

When are the Corporate Income Tax (CIT) returns due in Netherlands and Lithuania?

For Netherlands: Usually five months after the end of the company's fiscal year.. For Lithuania: Before the 15th day of the sixth month in the next tax period..

When are the Corporate Income Tax (CIT) payments due in Netherlands and Lithuania?

For Netherlands: Tax should be paid within six weeks from the date of assessment.. For Lithuania: Before the 15th day of the sixth month in the next tax period..

When are the Corporate Income Tax (CIT) estimated payments due in Netherlands and Lithuania?

For Netherlands: In principle, within six weeks, but taxpayers can choose to pay in monthly installments.. For Lithuania: Prepaid CIT must be paid before the 15th of the last month of the corresponding quarter..

What are the resident Withholding Tax (WHT) rates in Netherlands and Lithuania?

For Netherlands: 15/0*/0*. For Lithuania: 0/0/0.

What are the non-resident Withholding Tax (WHT) rates in Netherlands and Lithuania?

For Netherlands: 15/0*/0*. For Lithuania: 17/10/10.

What are the general VAT rates in Netherlands and Lithuania?

For Netherlands: 21. For Lithuania: 21.

What are the Composite Effective Average Tax Rates in Netherlands and Lithuania?

For Netherlands: 24.47. For Lithuania: 13.67%.

What are the Composite Effective Marginal Tax Rates in Netherlands and Lithuania?

For Netherlands: 22.83. For Lithuania: 7.25%.

Corporate Tax Comparison

Netherlands vs Lithuania

Q: What are the Capital Gain Tax (CGT) rates in Netherlands and Lithuania?

For Netherlands: Capital gains are constrained by the normal corporate income tax rate (25.8%). Eligible participated capital gains are tax-exempt under the participation exemption.. For Lithuania: Capital gains are constrained by the normal corporate income tax rate..

Compare Netherlands and Lithuania 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 · Lithuania: 4/05/2026

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Netherlands

Lithuania

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

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

Corporate Income Tax (CIT)

Netherlands

Lithuania

General CIT Rate:

25.8

General CIT Rate:

CIT Return Due Date:

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

CIT Return Due Date:

Before the 15th day of the sixth month in the next tax period.

CIT Payment Due Date:

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

CIT Payment Due Date:

Before the 15th day of the sixth month in the next tax period.

CIT Estimated Payment Due Date:

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

CIT Estimated Payment Due Date:

Prepaid CIT must be paid before the 15th of the last month of the corresponding quarter.

Withholding Tax (WHT)

Netherlands

Lithuania

Resident Withholding Tax (Dividend/Interest/Royalty):

15/0*/0*

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

None-Resident Withholding Tax (Dividend/Interest/Royalty):

15/0*/0*

None-Resident Withholding Tax (Dividend/Interest/Royalty):

17/10/10

Value-Added Tax (VAT)

Netherlands

Lithuania

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Netherlands

Lithuania

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 constrained by the normal corporate income tax rate.

Effective Tax Rate (ETR)

Netherlands

Lithuania

Composite Effective Average Tax Rate:

24.47

Composite Effective Average Tax Rate:

13.67%

Composite Effective Marginal Tax Rate:

22.83

Composite Effective Marginal Tax Rate:

7.25%

TKEG Expat ™ (NZ) Blog

Netherlands | Accounting

Netherlands Corporate Tax Guide For Foreign-Owned Businesses 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.

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Netherlands vs Lithuania

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

TKEG Expat ™ (NZ) Blog

Netherlands Corporate Tax Guide For Foreign-Owned Businesses 2026

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