Chinese Mainland vs Slovenia
Corporate Tax Comparison
Time of Update: Chinese Mainland: 4/04/2026 / Slovenia: 4/05/2026
Compare Chinese Mainland and Slovenia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chinese Mainland vs Slovenia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chinese Mainland
Slovenia
General CIT Rate:
25%
General CIT Rate:
22
CIT Return Due Date:
For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.
CIT Return Due Date:
Before the end of the third month after the end of the tax year.
CIT Payment Due Date:
Within five months 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 Estimated Payment Due Date:
Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
Withholding Tax (WHT)
Chinese Mainland
Slovenia
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
15%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chinese Mainland
Slovenia
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate of 19%.
Effective Tax Rate (ETR)
Chinese Mainland
Slovenia
Composite Effective Average Tax Rate:
23.00
Composite Effective Average Tax Rate:
17.38%
Composite Effective Marginal Tax Rate:
15.59
Composite Effective Marginal Tax Rate:
10.15%
