Slovakia vs Italy
Corporate Tax Comparison
Time of Update: Slovakia: 4/05/2026 / Italy: 4/05/2026
Compare Slovakia and Italy corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Slovakia vs Italy Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Slovakia
Italy
General CIT Rate:
21% standard (2024); 2025 tiers: ≤EUR 100K at 10%, EUR 100K-5M at 21%, >EUR 5M at 24%. Minimum CIT applies.
General CIT Rate:
24
CIT Return Due Date:
Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.
CIT Return Due Date:
By the end of the 9th month after the end of the tax year.
CIT Payment Due Date:
Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.
CIT Payment Due Date:
The last day of the sixth month after the end of the tax year.
CIT Estimated Payment Due Date:
The prepayment to CIT must be paid on a monthly or quarterly basis within the current tax period.
CIT Estimated Payment Due Date:
Advance payment: 1) Pay 40% on the last day of the sixth month after the end of the tax year, 2) Pay 60% at the end of the eleventh month after the end of the tax year.
Withholding Tax (WHT)
Slovakia
Italy
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7/19/35
None-Resident Withholding Tax (Dividend/Interest/Royalty):
26/26/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Slovakia
Italy
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate. For financial investments, as long as they meet the conditions stipulated by law, they can be eligible for a 95% exemption under the PEX system.
Effective Tax Rate (ETR)
Slovakia
Italy
Composite Effective Average Tax Rate:
19.33%
Composite Effective Average Tax Rate:
21.18%
Composite Effective Marginal Tax Rate:
12.52%
Composite Effective Marginal Tax Rate:
-22.74%
