Philippines vs Slovenia
Corporate Tax Comparison
Time of Update: Philippines: 4/06/2026 / Slovenia: 4/05/2026
Compare Philippines and Slovenia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Philippines vs Slovenia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Philippines
Slovenia
General CIT Rate:
25%
General CIT Rate:
22
CIT Return Due Date:
Quarterly return: Within 60 days from the close of each of the first three quarters. Annual return: On or before the 15th day of the fourth month following the close of the taxable year.
CIT Return Due Date:
Before the end of the third month after the end of the tax year.
CIT Payment Due Date:
On the 15th day of the fourth month following the close of the taxable 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 instalments paid within 60 days after each quarter.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
Withholding Tax (WHT)
Philippines
Slovenia
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/25
Resident Withholding Tax (Dividend/Interest/Royalty):
15%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Philippines
Slovenia
General Capital Gain Tax Rate:
If the net capital gain is within P100,000, the applicable tax rate is 5%, and the excess is 10%.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate of 19%.
Effective Tax Rate (ETR)
Philippines
Slovenia
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
17.38%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
10.15%
