Norway vs Slovenia
Corporate Tax Comparison
Time of Update: Norway: 4/05/2026 / Slovenia: 4/05/2026
Compare Norway and Slovenia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Norway vs Slovenia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Norway
Slovenia
General CIT Rate:
22 (25% of some companies in the financial sector).
General CIT Rate:
22
CIT Return Due Date:
At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.
CIT Return Due Date:
Before the end of the third month after the end of the tax year.
CIT Payment Due Date:
Tax arrears must be paid within three weeks after the assessment is announced.
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:
February 15 and April 15.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
Withholding Tax (WHT)
Norway
Slovenia
Resident Withholding Tax (Dividend/Interest/Royalty):
Resident Withholding Tax (Dividend/Interest/Royalty):
15%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Norway
Slovenia
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate of 19%.
Effective Tax Rate (ETR)
Norway
Slovenia
Composite Effective Average Tax Rate:
21.41%
Composite Effective Average Tax Rate:
17.38%
Composite Effective Marginal Tax Rate:
23.11%
Composite Effective Marginal Tax Rate:
10.15%
