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