Hungary vs Netherlands
Corporate Tax Comparison
Time of Update: Hungary: 4/05/2026 / Netherlands: 4/04/2026
Compare Hungary and Netherlands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Hungary vs Netherlands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Hungary
Netherlands
General CIT Rate:
9
General CIT Rate:
25.8
CIT Return Due Date:
After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).
CIT Return Due Date:
Usually five months after the end of the company's fiscal year.
CIT Payment Due Date:
After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
CIT Estimated Payment Due Date:
Pay by quarter or by month.
CIT Estimated Payment Due Date:
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
Withholding Tax (WHT)
Hungary
Netherlands
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
None-Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Hungary
Netherlands
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate (9%); however, participation in the exemption system may be applicable.
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)
Hungary
Netherlands
Composite Effective Average Tax Rate:
10.31%
Composite Effective Average Tax Rate:
24.47
Composite Effective Marginal Tax Rate:
6.62%
Composite Effective Marginal Tax Rate:
22.83
