Slovenia vs Gibraltar
Corporate Tax Comparison
Time of Update: Slovenia: 4/05/2026 / Gibraltar: 4/05/2026
Compare Slovenia and Gibraltar corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Slovenia vs Gibraltar Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Slovenia
Gibraltar
General CIT Rate:
22
General CIT Rate:
15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%.
CIT Return Due Date:
Before the end of the third month after the end of the tax year.
CIT Return Due Date:
CIT returns are due nine months after the date of the company's financial year end.
CIT Payment Due Date:
Payment for CIT should be made within 30 days after the (final) tax return is submitted.
CIT Payment Due Date:
The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
CIT Estimated Payment Due Date:
Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year.
Withholding Tax (WHT)
Slovenia
Gibraltar
Resident Withholding Tax (Dividend/Interest/Royalty):
15%
Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Slovenia
Gibraltar
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate of 19%.
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Slovenia
Gibraltar
Composite Effective Average Tax Rate:
17.38%
Composite Effective Average Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
10.15%
Composite Effective Marginal Tax Rate:
N/A
