Slovenia vs Iceland
Corporate Tax Comparison
Time of Update: Slovenia: 4/05/2026 / Iceland: 4/04/2026
Compare Slovenia and Iceland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Slovenia vs Iceland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Slovenia
Iceland
General CIT Rate:
22
General CIT Rate:
20 (for LLCs and limited partnerships); 37.6 (for other entities)
CIT Return Due Date:
Before the end of the third month after the end of the tax year.
CIT Return Due Date:
31 May
CIT Payment Due Date:
Payment for CIT should be made within 30 days after the (final) tax return is submitted.
CIT Payment Due Date:
November 1st and December 1st
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
CIT Estimated Payment Due Date:
Except for January and October, prepayments should be made on the first day of each month.
Withholding Tax (WHT)
Slovenia
Iceland
Resident Withholding Tax (Dividend/Interest/Royalty):
15%
Resident Withholding Tax (Dividend/Interest/Royalty):
22/22/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
21/13/22
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Slovenia
Iceland
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate of 19%.
General Capital Gain Tax Rate:
20 (for corporations, same as CIT rate for LLCs); 22 (for individuals)
Effective Tax Rate (ETR)
Slovenia
Iceland
Composite Effective Average Tax Rate:
17.38%
Composite Effective Average Tax Rate:
18.79%
Composite Effective Marginal Tax Rate:
10.15%
Composite Effective Marginal Tax Rate:
14.93%
