Corporate Tax Comparison

Portugal vs Slovenia

Compare Portugal and Slovenia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Portugal: 4/04/2026 · Slovenia: 4/05/2026

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Compare Corporate Tax

Portugal

Slovenia

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Portugal: 4/04/2026 · Slovenia: 4/05/2026

Corporate Income Tax (CIT)

Portugal

Slovenia

General CIT Rate:

CIT Return Due Date:

The last day of the fifth month after the end of the tax year.

CIT Return Due Date:

Before the end of the third month after the end of the tax year.

CIT Payment Due Date:

The last day of the fifth month 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:

Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.

CIT Estimated Payment Due Date:

Monthly or quarterly installment payments.

Withholding Tax (WHT)

Portugal

Slovenia

Resident Withholding Tax (Dividend/Interest/Royalty):

25/25/25

Resident Withholding Tax (Dividend/Interest/Royalty):

15%

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

25/0-25/25

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/15

Value-Added Tax (VAT)

Portugal

Slovenia

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Portugal

Slovenia

General Capital Gain Tax Rate:

25 (same as the normal CIT rate for corporations)

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate of 19%.

Effective Tax Rate (ETR)

Portugal

Slovenia

Composite Effective Average Tax Rate:

28.42%

Composite Effective Average Tax Rate:

17.38%

Composite Effective Marginal Tax Rate:

16.01%

Composite Effective Marginal Tax Rate:

10.15%

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