Corporate Tax Comparison

Latvia vs Slovenia

Compare Latvia and Slovenia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Latvia: 4/04/2026 · Slovenia: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Latvia

Slovenia

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Latvia: 4/04/2026 · Slovenia: 4/05/2026

Corporate Income Tax (CIT)

Latvia

Slovenia

General CIT Rate:

20 (only payable when distributing profits).

General CIT Rate:

CIT Return Due Date:

The tax deadline is one month. If taxpayers are allowed to pre-order proof documents quarterly, the tax period is one quarter. If there is a tax base, the tax return should be submitted on or before the 20th day of each month (quarter).

CIT Return Due Date:

Before the end of the third month after the end of the tax year.

CIT Payment Due Date:

If there is a tax base, the tax payable should be paid on or before the 23rd day of the next tax filing period each month.

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:

No estimated CIT payment.

CIT Estimated Payment Due Date:

Monthly or quarterly installment payments.

Withholding Tax (WHT)

Latvia

Slovenia

Resident Withholding Tax (Dividend/Interest/Royalty):

15%

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/15

Value-Added Tax (VAT)

Latvia

Slovenia

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Latvia

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)

Latvia

Slovenia

Composite Effective Average Tax Rate:

17.00%

Composite Effective Average Tax Rate:

17.38%

Composite Effective Marginal Tax Rate:

0.00%

Composite Effective Marginal Tax Rate:

10.15%

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