Australia vs Slovenia
Corporate Tax Comparison
Time of Update: Australia: 3/24/2026 / Slovenia: 4/05/2026
Compare Australia and Slovenia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Australia vs Slovenia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Australia
Slovenia
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
General CIT Rate:
22
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Return Due Date:
Before the end of the third month after the end of the tax year.
CIT Payment Due Date:
First day of the sixth month following the end of the income 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:
Monthly or quarterly.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
Withholding Tax (WHT)
Australia
Slovenia
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
15%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Australia
Slovenia
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate of 19%.
Effective Tax Rate (ETR)
Australia
Slovenia
Composite Effective Average Tax Rate:
28.50%
Composite Effective Average Tax Rate:
17.38%
Composite Effective Marginal Tax Rate:
28.56%
Composite Effective Marginal Tax Rate:
10.15%
