Corporate Tax Comparison

New Zealand vs Slovenia

Compare New Zealand and Slovenia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — New Zealand: 4/05/2026 · Slovenia: 4/05/2026

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Compare Corporate Tax

New Zealand

Slovenia

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — New Zealand: 4/05/2026 · Slovenia: 4/05/2026

Corporate Income Tax (CIT)

New Zealand

Slovenia

General CIT Rate:

CIT Return Due Date:

July 7th (Settlement day from October 1st to March 31st). For balance days between April 1st and September 30th, the due date is the 7th day of the fourth month after the balance day. The application date for taxpayers associated with tax agents is extended to March 31st of the following year, regardless of the balance date.

CIT Return Due Date:

Before the end of the third month after the end of the tax year.

CIT Payment Due Date:

February 7th (balance settlement date from March 31st to September 30th). For other balance sheet dates, the year-end tax is usually due on the 7th day of the 11th month after the balance sheet date. The final tax filing deadline for taxpayers in contact with tax agents is extended by two months.

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:

According to the standard method, provisional duty is generally paid in three installments: (i) on the 28th day of the seventh month before the balance day. (ii) on the 28th day of the third month before the settlement day. (iii) on the 28th day of the month after the settlement day.

CIT Estimated Payment Due Date:

Monthly or quarterly installment payments.

Withholding Tax (WHT)

New Zealand

Slovenia

Resident Withholding Tax (Dividend/Interest/Royalty):

33/28/0

Resident Withholding Tax (Dividend/Interest/Royalty):

15%

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

30/15/15

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/15

Value-Added Tax (VAT)

New Zealand

Slovenia

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

New Zealand

Slovenia

General Capital Gain Tax Rate:

New Zealand does not have a comprehensive capital gains tax. However, with certain exceptions, capital gains earned by companies are typically taxed as dividends when distributed to shareholders.

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate of 19%.

Effective Tax Rate (ETR)

New Zealand

Slovenia

Composite Effective Average Tax Rate:

26.97%

Composite Effective Average Tax Rate:

17.38%

Composite Effective Marginal Tax Rate:

29.39%

Composite Effective Marginal Tax Rate:

10.15%

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