Hungary vs Slovenia
Corporate Tax Comparison
Time of Update: Hungary: 4/05/2026 / Slovenia: 4/05/2026
Compare Hungary and Slovenia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Hungary vs Slovenia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Hungary
Slovenia
General CIT Rate:
9
General CIT Rate:
22
CIT Return Due Date:
After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).
CIT Return Due Date:
Before the end of the third month after the end of the tax year.
CIT Payment Due Date:
After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).
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:
Pay by quarter or by month.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
Withholding Tax (WHT)
Hungary
Slovenia
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
15%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Hungary
Slovenia
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate (9%); however, participation in the exemption system may be applicable.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate of 19%.
Effective Tax Rate (ETR)
Hungary
Slovenia
Composite Effective Average Tax Rate:
10.31%
Composite Effective Average Tax Rate:
17.38%
Composite Effective Marginal Tax Rate:
6.62%
Composite Effective Marginal Tax Rate:
10.15%
