Netherlands vs Luxembourg
Corporate Tax Comparison
Time of Update: Netherlands: 4/04/2026 / Luxembourg: 4/05/2026
Compare Netherlands and Luxembourg corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Netherlands vs Luxembourg Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Netherlands
Luxembourg
General CIT Rate:
25.8
General CIT Rate:
23.87% (CIT, solidarity surtax, and municipal business tax [Luxembourg City, from tax year 2025])
CIT Return Due Date:
Usually five months after the end of the company's fiscal year.
CIT Return Due Date:
December 31 of the following year.
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
CIT Payment Due Date:
At the end of the month following the receipt of the tax assessment receipt.
CIT Estimated Payment Due Date:
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
CIT Estimated Payment Due Date:
Quarterly installment payment.
Withholding Tax (WHT)
Netherlands
Luxembourg
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Netherlands
Luxembourg
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 constraint.
Effective Tax Rate (ETR)
Netherlands
Luxembourg
Composite Effective Average Tax Rate:
24.47
Composite Effective Average Tax Rate:
23.24%
Composite Effective Marginal Tax Rate:
22.83
Composite Effective Marginal Tax Rate:
18.09%
