Corporate Tax Comparison

Romania vs Slovenia

Compare Romania 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 — Romania: 6/12/2026 · Slovenia: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Romania

Slovenia

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Romania: 6/12/2026 · Slovenia: 4/05/2026

Corporate Income Tax (CIT)

Romania

Slovenia

General CIT Rate:

CIT Return Due Date:

If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.

CIT Return Due Date:

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

CIT Payment Due Date:

The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year.

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:

Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.

CIT Estimated Payment Due Date:

Monthly or quarterly installment payments.

Withholding Tax (WHT)

Romania

Slovenia

Resident Withholding Tax (Dividend/Interest/Royalty):

16/NA/NA

Resident Withholding Tax (Dividend/Interest/Royalty):

15%

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

16/16/16

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

15/15/15

Value-Added Tax (VAT)

Romania

Slovenia

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Romania

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)

Romania

Slovenia

Composite Effective Average Tax Rate:

14.41%

Composite Effective Average Tax Rate:

17.38%

Composite Effective Marginal Tax Rate:

6.41%

Composite Effective Marginal Tax Rate:

10.15%

A Full-Service Consulting Firm Backs You Up

TKEG Expat is your trusted overseas business partner. We are the retail consulting department of THE KEITH &EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.

Learn More About THE KEITH & EVEN GROUP >

A Full-Service Consulting Firm Backs You Up

Corporate Clients

Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?

If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH &EVEN GROUP.

Enterprise Solutions >