Slovenia vs Sweden
Corporate Tax Comparison
Time of Update: Slovenia: 4/05/2026 / Sweden: 4/04/2026
Compare Slovenia and Sweden corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Slovenia vs Sweden Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Slovenia
Sweden
General CIT Rate:
22
General CIT Rate:
20.6
CIT Return Due Date:
Before the end of the third month after the end of the tax year.
CIT Return Due Date:
The expiration date depends on the month when the fiscal year ends (for calendar year taxpayers, it's July 1st).
CIT Payment Due Date:
Payment for CIT should be made within 30 days after the (final) tax return is submitted.
CIT Payment Due Date:
90 days after evaluation.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
CIT Estimated Payment Due Date:
Monthly installments.
Withholding Tax (WHT)
Slovenia
Sweden
Resident Withholding Tax (Dividend/Interest/Royalty):
15%
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/0/20.6
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Slovenia
Sweden
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate of 19%.
General Capital Gain Tax Rate:
Return on capital of Swedish companies is in the tax summary.
Effective Tax Rate (ETR)
Slovenia
Sweden
Composite Effective Average Tax Rate:
17.38%
Composite Effective Average Tax Rate:
19.55%
Composite Effective Marginal Tax Rate:
10.15%
Composite Effective Marginal Tax Rate:
17.12%
