Slovenia vs Spain
Corporate Tax Comparison
Time of Update: Slovenia: 4/05/2026 / Spain: 4/02/2026
Compare Slovenia and Spain corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Slovenia vs Spain Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Slovenia
Spain
General CIT Rate:
22
General CIT Rate:
25
CIT Return Due Date:
Before the end of the third month after the end of the tax year.
CIT Return Due Date:
Within 25 calendar days 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:
Within 25 calendar days after the end of the tax year.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
CIT Estimated Payment Due Date:
You must pre-pay three annual tax payments within the first 20 calendar days of April, October, and December.
Withholding Tax (WHT)
Slovenia
Spain
Resident Withholding Tax (Dividend/Interest/Royalty):
15%
Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Slovenia
Spain
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate of 19%.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
Effective Tax Rate (ETR)
Slovenia
Spain
Composite Effective Average Tax Rate:
17.38%
Composite Effective Average Tax Rate:
23.30
Composite Effective Marginal Tax Rate:
10.15%
Composite Effective Marginal Tax Rate:
18.17
