Compare Liechtenstein and Slovenia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Time of Update — Liechtenstein: 4/05/2026 · Slovenia: 4/05/2026
Time of Update — Liechtenstein: 4/05/2026 · Slovenia: 4/05/2026
Corporate Income Tax (CIT)
Liechtenstein
Slovenia
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General CIT Rate:
12.5
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General CIT Rate:
22
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CIT Return Due Date:
July 1st (may be postponed)
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CIT Return Due Date:
Before the end of the third month after the end of the tax year.
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CIT Payment Due Date:
Within 30 days of receiving the evaluation.
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CIT Payment Due Date:
Payment for CIT should be made within 30 days after the (final) tax return is submitted.
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CIT Estimated Payment Due Date:
Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment.
The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%.
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General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate of 19%.
Effective Tax Rate (ETR)
Liechtenstein
Slovenia
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Composite Effective Average Tax Rate:
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Composite Effective Average Tax Rate:
17.38%
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Composite Effective Marginal Tax Rate:
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Composite Effective Marginal Tax Rate:
10.15%
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