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

For Netherlands: Usually five months after the end of the company's fiscal year.. For Argentina: The second week of the fifth month after the end of the fiscal year..

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

For Netherlands: Tax should be paid within six weeks from the date of assessment.. For Argentina: Second week of fifth month after the fiscal year ends..

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

For Netherlands: 15/0*/0*. For Argentina: 0 / 7 / 6 / 6.

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

For Netherlands: 15/0*/0*. For Argentina: 7 / 0 / 15 05 / 35 / 21 / 28.

What are the general VAT rates in Netherlands and Argentina?

For Netherlands: 21. For Argentina: 21.

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

For Netherlands: 24.47. For Argentina: 28%.

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

For Netherlands: 22.83. For Argentina: 21%.

Corporate Tax Comparison

Netherlands vs Argentina

Q: What are the general Corporate Income Tax (CIT) rates in Netherlands and Argentina?

For Netherlands: 25.8. For Argentina: 0 - ARS 133,514,185.74：25% ARS 133,514,185.75 - ARS 1,335,141,857.38：30% above ARS 1,335,141,857.39：35%.

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

For Netherlands: In principle, within six weeks, but taxpayers can choose to pay in monthly installments.. For Argentina: "Monthly installment payments.".

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

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 Argentina: Subject to the standard corporate income tax rate (25%–35%)..

Compare Netherlands and Argentina 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 · Argentina: 4/01/2026

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Netherlands

Argentina

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Netherlands: 4/04/2026 · Argentina: 4/01/2026

Corporate Income Tax (CIT)

Netherlands

Argentina

General CIT Rate:

25.8

General CIT Rate:

0 - ARS 133,514,185.74：25%

ARS 133,514,185.75 - ARS 1,335,141,857.38：30%

above ARS 1,335,141,857.39：35%

CIT Return Due Date:

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

CIT Return Due Date:

The second week of the fifth month after the end of the fiscal year.

CIT Payment Due Date:

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

CIT Payment Due Date:

Second week of fifth month after the fiscal year ends.

CIT Estimated Payment Due Date:

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

CIT Estimated Payment Due Date:

"Monthly installment payments."

Withholding Tax (WHT)

Netherlands

Argentina

Resident Withholding Tax (Dividend/Interest/Royalty):

15/0*/0*

Resident Withholding Tax (Dividend/Interest/Royalty):

0 / 7 / 6 / 6

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

15/0*/0*

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

7 / 0 / 15 05 / 35 / 21 / 28

Value-Added Tax (VAT)

Netherlands

Argentina

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Netherlands

Argentina

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:

Subject to the standard corporate income tax rate (25%–35%).

Effective Tax Rate (ETR)

Netherlands

Argentina

Composite Effective Average Tax Rate:

24.47

Composite Effective Average Tax Rate:

28%

Composite Effective Marginal Tax Rate:

22.83

Composite Effective Marginal Tax Rate:

21%

TKEG Expat ™ (Belgium) 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.

Learn More >

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Netherlands vs Argentina

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

TKEG Expat ™ (Belgium) Blog

Netherlands Corporate Tax Guide For Foreign-Owned Businesses 2026

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