Slovakia vs Australia
Corporate Tax Comparison
Time of Update: Slovakia: 4/05/2026 / Australia: 3/24/2026
Compare Slovakia and Australia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Slovakia vs Australia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Slovakia
Australia
General CIT Rate:
21% standard (2024); 2025 tiers: ≤EUR 100K at 10%, EUR 100K-5M at 21%, >EUR 5M at 24%. Minimum CIT applies.
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
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 Return Due Date:
15th day of the seventh month following the end of the income 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 Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Estimated Payment Due Date:
The prepayment to CIT must be paid on a monthly or quarterly basis within the current tax period.
CIT Estimated Payment Due Date:
Monthly or quarterly.
Withholding Tax (WHT)
Slovakia
Australia
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7/19/35
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Slovakia
Australia
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
Effective Tax Rate (ETR)
Slovakia
Australia
Composite Effective Average Tax Rate:
19.33%
Composite Effective Average Tax Rate:
28.50%
Composite Effective Marginal Tax Rate:
12.52%
Composite Effective Marginal Tax Rate:
28.56%
