Canada vs Slovenia
Corporate Tax Comparison
Time of Update: Canada: 4/04/2026 / Slovenia: 4/05/2026
Compare Canada and Slovenia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Canada vs Slovenia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Canada
Slovenia
General CIT Rate:
Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 16%.
General CIT Rate:
22
CIT Return Due Date:
After six months from the end of the company's fiscal year.
CIT Return Due Date:
Before the end of the third month after the end of the tax year.
CIT Payment Due Date:
Typically, two months after the end of the company's 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:
Tax installment payments are usually due on the last day of each month.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
Withholding Tax (WHT)
Canada
Slovenia
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
15%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Canada
Slovenia
General Capital Gain Tax Rate:
Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular tax rate.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate of 19%.
Effective Tax Rate (ETR)
Canada
Slovenia
Composite Effective Average Tax Rate:
23.74
Composite Effective Average Tax Rate:
17.38%
Composite Effective Marginal Tax Rate:
13.74
Composite Effective Marginal Tax Rate:
10.15%
