Iceland vs Slovenia
Corporate Tax Comparison
Time of Update: Iceland: 4/04/2026 / Slovenia: 4/05/2026
Compare Iceland and Slovenia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Iceland vs Slovenia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Iceland
Slovenia
General CIT Rate:
20 (for LLCs and limited partnerships); 37.6 (for other entities)
General CIT Rate:
22
CIT Return Due Date:
31 May
CIT Return Due Date:
Before the end of the third month after the end of the tax year.
CIT Payment Due Date:
November 1st and December 1st
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:
Except for January and October, prepayments should be made on the first day of each month.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
Withholding Tax (WHT)
Iceland
Slovenia
Resident Withholding Tax (Dividend/Interest/Royalty):
22/22/0
Resident Withholding Tax (Dividend/Interest/Royalty):
15%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
21/13/22
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Iceland
Slovenia
General Capital Gain Tax Rate:
20 (for corporations, same as CIT rate for LLCs); 22 (for individuals)
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate of 19%.
Effective Tax Rate (ETR)
Iceland
Slovenia
Composite Effective Average Tax Rate:
18.79%
Composite Effective Average Tax Rate:
17.38%
Composite Effective Marginal Tax Rate:
14.93%
Composite Effective Marginal Tax Rate:
10.15%
