Slovenia vs Costa Rica
Corporate Tax Comparison
Time of Update: Slovenia: 4/05/2026 / Costa Rica: 4/06/2026
Compare Slovenia and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Slovenia vs Costa Rica Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Slovenia
Costa Rica
General CIT Rate:
22
General CIT Rate:
30%
CIT Return Due Date:
Before the end of the third month after the end of the tax year.
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Payment Due Date:
Payment for CIT should be made within 30 days after the (final) tax return is submitted.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
CIT Estimated Payment Due Date:
Estimated CIT payments must be made quarterly, with 75% of the amount split equally among June, September, and December.
Withholding Tax (WHT)
Slovenia
Costa Rica
Resident Withholding Tax (Dividend/Interest/Royalty):
15%
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Slovenia
Costa Rica
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate of 19%.
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
Effective Tax Rate (ETR)
Slovenia
Costa Rica
Composite Effective Average Tax Rate:
17.38%
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
10.15%
Composite Effective Marginal Tax Rate:
26.12%
