Corporate Tax Comparison

Malta vs Slovenia

Compare Malta 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 — Malta: 4/04/2026 · Slovenia: 4/05/2026

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Compare Corporate Tax

Malta

Slovenia

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Malta: 4/04/2026 · Slovenia: 4/05/2026

Corporate Income Tax (CIT)

Malta

Slovenia

General CIT Rate:

CIT Return Due Date:

After nine months from the end of the accounting period, or by 31 March following the tax year (even though the Maltese tax authorities typically extend this deadline by one to two months for electronically submitted cases), whichever is later.

CIT Return Due Date:

Before the end of the third month after the end of the tax year.

CIT Payment Due Date:

The deadline for submitting tax returns (the electronic submission extension does not apply to tax filing) is also due.

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:

In general, temporary taxes are paid every four months: April 30, August 31, and December 21. However, there are also some exceptions, and the due date for tax payment may be postponed.

CIT Estimated Payment Due Date:

Monthly or quarterly installment payments.

Withholding Tax (WHT)

Malta

Slovenia

Resident Withholding Tax (Dividend/Interest/Royalty):

0/15/0

Resident Withholding Tax (Dividend/Interest/Royalty):

15%

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/15

Value-Added Tax (VAT)

Malta

Slovenia

General VAT Rate:

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Malta

Slovenia

General Capital Gain Tax Rate:

Regarding the tax rate on capital gains, please refer to the Malta Corporation Tax Summary.

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate of 19%.

Effective Tax Rate (ETR)

Malta

Slovenia

Composite Effective Average Tax Rate:

28.80%

Composite Effective Average Tax Rate:

17.38%

Composite Effective Marginal Tax Rate:

-9.75%

Composite Effective Marginal Tax Rate:

10.15%

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