Slovenia vs Cyprus
Corporate Tax Comparison
Time of Update: Slovenia: 4/05/2026 / Cyprus: 4/05/2026
Compare Slovenia and Cyprus corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Slovenia vs Cyprus Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Slovenia
Cyprus
General CIT Rate:
22
General CIT Rate:
12.5
CIT Return Due Date:
Before the end of the third month after the end of the tax year.
CIT Return Due Date:
Tax due on March 31 of the second year after the calendar year.
CIT Payment Due Date:
Payment for CIT should be made within 30 days after the (final) tax return is submitted.
CIT Payment Due Date:
The relevant tax is due on August 1 of the year following the calendar year.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
CIT Estimated Payment Due Date:
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.
Withholding Tax (WHT)
Slovenia
Cyprus
Resident Withholding Tax (Dividend/Interest/Royalty):
15%
Resident Withholding Tax (Dividend/Interest/Royalty):
0/17/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Slovenia
Cyprus
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate of 19%.
General Capital Gain Tax Rate:
20
Effective Tax Rate (ETR)
Slovenia
Cyprus
Composite Effective Average Tax Rate:
17.38%
Composite Effective Average Tax Rate:
11.4%
Composite Effective Marginal Tax Rate:
10.15%
Composite Effective Marginal Tax Rate:
5.92%
