Norway vs Netherlands
Corporate Tax Comparison
Time of Update: Norway: 4/05/2026 / Netherlands: 4/04/2026
Compare Norway and Netherlands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Norway vs Netherlands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Norway
Netherlands
General CIT Rate:
22 (25% of some companies in the financial sector).
General CIT Rate:
25.8
CIT Return Due Date:
At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.
CIT Return Due Date:
Usually five months after the end of the company's fiscal year.
CIT Payment Due Date:
Tax arrears must be paid within three weeks after the assessment is announced.
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
CIT Estimated Payment Due Date:
February 15 and April 15.
CIT Estimated Payment Due Date:
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
Withholding Tax (WHT)
Norway
Netherlands
Resident Withholding Tax (Dividend/Interest/Royalty):
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
None-Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Norway
Netherlands
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
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)
Norway
Netherlands
Composite Effective Average Tax Rate:
21.41%
Composite Effective Average Tax Rate:
24.47
Composite Effective Marginal Tax Rate:
23.11%
Composite Effective Marginal Tax Rate:
22.83
