Panama vs Slovenia
Corporate Tax Comparison
Time of Update: Panama: 4/04/2026 / Slovenia: 4/05/2026
Compare Panama and Slovenia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Panama vs Slovenia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Panama
Slovenia
General CIT Rate:
25
General CIT Rate:
22
CIT Return Due Date:
Three months after the end of the fiscal year.
CIT Return Due Date:
Before the end of the third month after the end of the tax year.
CIT Payment Due Date:
Tax payments must be made within three months after the end of the respective accounting period.
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:
6 months, 9 months, and 12 months after the end of the tax year.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
Withholding Tax (WHT)
Panama
Slovenia
Resident Withholding Tax (Dividend/Interest/Royalty):
5, 10 - 20/NA/NA
Resident Withholding Tax (Dividend/Interest/Royalty):
15%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5, 10 - 20/12.5/12.5
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Panama
Slovenia
General Capital Gain Tax Rate:
Return on investment sees Panama Company tax summary.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate of 19%.
Effective Tax Rate (ETR)
Panama
Slovenia
Composite Effective Average Tax Rate:
23.33%
Composite Effective Average Tax Rate:
17.38%
Composite Effective Marginal Tax Rate:
18.47%
Composite Effective Marginal Tax Rate:
10.15%
