Slovenia vs Singapore
Corporate Tax Comparison
Time of Update: Slovenia: 4/05/2026 / Singapore: 4/04/2026
Compare Slovenia and Singapore corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Slovenia vs Singapore Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Slovenia
Singapore
General CIT Rate:
22
General CIT Rate:
17
CIT Return Due Date:
Before the end of the third month after the end of the tax year.
CIT Return Due Date:
November 30
CIT Payment Due Date:
Payment for CIT should be made within 30 days after the (final) tax return is submitted.
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
CIT Estimated Payment Due Date:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
Withholding Tax (WHT)
Slovenia
Singapore
Resident Withholding Tax (Dividend/Interest/Royalty):
15%
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Slovenia
Singapore
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate of 19%.
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Slovenia
Singapore
Composite Effective Average Tax Rate:
17.38%
Composite Effective Average Tax Rate:
16.09%
Composite Effective Marginal Tax Rate:
10.15%
Composite Effective Marginal Tax Rate:
13.15%
