Corporate Tax Comparison

Italy vs Slovakia

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

Time of Update — Italy: 4/05/2026 · Slovakia: 4/05/2026

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Compare Corporate Tax

Italy

Slovakia

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Italy: 4/05/2026 · Slovakia: 4/05/2026

Corporate Income Tax (CIT)

Italy

Slovakia

General CIT Rate:

21% standard (2024); 2025 tiers: ≤EUR 100K at 10%, EUR 100K-5M at 21%, >EUR 5M at 24%. Minimum CIT applies.

CIT Return Due Date:

By the end of the 9th month after the end of the tax year.

CIT Return Due Date:

Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.

CIT Payment Due Date:

The last day of the sixth month after the end of the tax year.

CIT Payment Due Date:

Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.

CIT Estimated Payment Due Date:

Advance payment: 1) Pay 40% on the last day of the sixth month after the end of the tax year, 2) Pay 60% at the end of the eleventh month after the end of the tax year.

CIT Estimated Payment Due Date:

The prepayment to CIT must be paid on a monthly or quarterly basis within the current tax period.

Withholding Tax (WHT)

Italy

Slovakia

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

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

26/26/30

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

7/19/35

Value-Added Tax (VAT)

Italy

Slovakia

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Italy

Slovakia

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate. For financial investments, as long as they meet the conditions stipulated by law, they can be eligible for a 95% exemption under the PEX system.

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraint.

Effective Tax Rate (ETR)

Italy

Slovakia

Composite Effective Average Tax Rate:

21.18%

Composite Effective Average Tax Rate:

19.33%

Composite Effective Marginal Tax Rate:

-22.74%

Composite Effective Marginal Tax Rate:

12.52%

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