

Paraguay vs Slovenia
Corporate Tax Comparison
Time of Update: Paraguay: 4/06/2026 / Slovenia: 4/05/2026
Compare Paraguay and Slovenia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Paraguay vs Slovenia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Paraguay
Slovenia
General CIT Rate:
10%
General CIT Rate:
22
CIT Return Due Date:
By the end of the 4th month following fiscal year-end
CIT Return Due Date:
Before the end of the third month after the end of the tax year.
CIT Payment Due Date:
By the end of the 4th month following fiscal year-end
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 advance payments
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
Withholding Tax (WHT)
Paraguay
Slovenia
Resident Withholding Tax (Dividend/Interest/Royalty):
8/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
15%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Paraguay
Slovenia
General Capital Gain Tax Rate:
10%
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate of 19%.
Effective Tax Rate (ETR)
Paraguay
Slovenia
Composite Effective Average Tax Rate:
9.44%
Composite Effective Average Tax Rate:
17.38%
Composite Effective Marginal Tax Rate:
7.00%
Composite Effective Marginal Tax Rate:
10.15%
