Slovenia vs Liechtenstein
Corporate Tax Comparison
Time of Update: Slovenia: 4/05/2026 / Liechtenstein: 4/05/2026
Compare Slovenia and Liechtenstein corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Slovenia vs Liechtenstein Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Slovenia
Liechtenstein
General CIT Rate:
22
General CIT Rate:
12.5
CIT Return Due Date:
Before the end of the third month after the end of the tax year.
CIT Return Due Date:
July 1st (may be postponed)
CIT Payment Due Date:
Payment for CIT should be made within 30 days after the (final) tax return is submitted.
CIT Payment Due Date:
Within 30 days of receiving the evaluation.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
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.
Withholding Tax (WHT)
Slovenia
Liechtenstein
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
Liechtenstein
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate of 19%.
General Capital Gain Tax Rate:
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%.
Effective Tax Rate (ETR)
Slovenia
Liechtenstein
Composite Effective Average Tax Rate:
17.38%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
10.15%
Composite Effective Marginal Tax Rate:
