Croatia vs Netherlands
Corporate Tax Comparison
Time of Update: Croatia: 4/05/2026 / Netherlands: 4/04/2026
Compare Croatia and Netherlands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Croatia vs Netherlands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Croatia
Netherlands
General CIT Rate:
18 (10% of companies with income less than 1,000,000.00 euros)
General CIT Rate:
25.8
CIT Return Due Date:
Within the last four months of the year at the company.
CIT Return Due Date:
Usually five months after the end of the company's fiscal year.
CIT Payment Due Date:
As of the last day of CIT application deadline.
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
CIT Estimated Payment Due Date:
Pay in monthly installments before the end of last month.
CIT Estimated Payment Due Date:
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
Withholding Tax (WHT)
Croatia
Netherlands
Resident Withholding Tax (Dividend/Interest/Royalty):
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
None-Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Croatia
Netherlands
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
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)
Croatia
Netherlands
Composite Effective Average Tax Rate:
16.15%
Composite Effective Average Tax Rate:
24.47
Composite Effective Marginal Tax Rate:
6.93%
Composite Effective Marginal Tax Rate:
22.83
