Slovenia vs Luxembourg
Corporate Tax Comparison
Time of Update: Slovenia: 4/05/2026 / Luxembourg: 4/05/2026
Compare Slovenia and Luxembourg corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Slovenia vs Luxembourg Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Slovenia
Luxembourg
General CIT Rate:
22
General CIT Rate:
23.87% (CIT, solidarity surtax, and municipal business tax [Luxembourg City, from tax year 2025])
CIT Return Due Date:
Before the end of the third month after the end of the tax year.
CIT Return Due Date:
December 31 of the following year.
CIT Payment Due Date:
Payment for CIT should be made within 30 days after the (final) tax return is submitted.
CIT Payment Due Date:
At the end of the month following the receipt of the tax assessment receipt.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
CIT Estimated Payment Due Date:
Quarterly installment payment.
Withholding Tax (WHT)
Slovenia
Luxembourg
Resident Withholding Tax (Dividend/Interest/Royalty):
15%
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Slovenia
Luxembourg
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate of 19%.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
Effective Tax Rate (ETR)
Slovenia
Luxembourg
Composite Effective Average Tax Rate:
17.38%
Composite Effective Average Tax Rate:
23.24%
Composite Effective Marginal Tax Rate:
10.15%
Composite Effective Marginal Tax Rate:
18.09%
