Portugal vs Slovenia
Corporate Tax Comparison
Time of Update: Portugal: 4/04/2026 / Slovenia: 4/05/2026
Compare Portugal and Slovenia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Portugal vs Slovenia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Portugal
Slovenia
General CIT Rate:
21
General CIT Rate:
22
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Return Due Date:
Before the end of the third month after the end of the tax year.
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
Payment for CIT should be made within 30 days after the (final) tax return is submitted.
CIT Estimated Payment Due Date:
Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
Withholding Tax (WHT)
Portugal
Slovenia
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
15%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Portugal
Slovenia
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate of 19%.
Effective Tax Rate (ETR)
Portugal
Slovenia
Composite Effective Average Tax Rate:
28.42%
Composite Effective Average Tax Rate:
17.38%
Composite Effective Marginal Tax Rate:
16.01%
Composite Effective Marginal Tax Rate:
10.15%
