Slovakia vs Netherlands
Corporate Tax Comparison
Time of Update: Slovakia: 4/05/2026 / Netherlands: 4/04/2026
Compare Slovakia and Netherlands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Slovakia vs Netherlands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Slovakia
Netherlands
General CIT Rate:
21% standard (2024); 2025 tiers: ≤EUR 100K at 10%, EUR 100K-5M at 21%, >EUR 5M at 24%. Minimum CIT applies.
General CIT Rate:
25.8
CIT Return Due Date:
Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.
CIT Return Due Date:
Usually five months after the end of the company's fiscal year.
CIT Payment Due Date:
Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
CIT Estimated Payment Due Date:
The prepayment to CIT must be paid on a monthly or quarterly basis within the current tax period.
CIT Estimated Payment Due Date:
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
Withholding Tax (WHT)
Slovakia
Netherlands
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7/19/35
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Slovakia
Netherlands
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
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)
Slovakia
Netherlands
Composite Effective Average Tax Rate:
19.33%
Composite Effective Average Tax Rate:
24.47
Composite Effective Marginal Tax Rate:
12.52%
Composite Effective Marginal Tax Rate:
22.83
