Slovenia vs Portugal
Corporate Tax Comparison
Time of Update: Slovenia: 4/05/2026 / Portugal: 4/04/2026
Compare Slovenia and Portugal corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Slovenia vs Portugal Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Slovenia
Portugal
General CIT Rate:
22
General CIT Rate:
21
CIT Return Due Date:
Before the end of the third month after the end of the tax year.
CIT Return 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 Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
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.
Withholding Tax (WHT)
Slovenia
Portugal
Resident Withholding Tax (Dividend/Interest/Royalty):
15%
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Slovenia
Portugal
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate of 19%.
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
Effective Tax Rate (ETR)
Slovenia
Portugal
Composite Effective Average Tax Rate:
17.38%
Composite Effective Average Tax Rate:
28.42%
Composite Effective Marginal Tax Rate:
10.15%
Composite Effective Marginal Tax Rate:
16.01%
