Malaysia vs Slovenia
Corporate Tax Comparison
Time of Update: Malaysia: 4/05/2026 / Slovenia: 4/05/2026
Compare Malaysia and Slovenia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Malaysia vs Slovenia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Malaysia
Slovenia
General CIT Rate:
24
General CIT Rate:
22
CIT Return Due Date:
From the date when the account is closed, within seven months.
CIT Return Due Date:
Before the end of the third month after the end of the tax year.
CIT Payment Due Date:
The last day after seven months from the date of account closure.
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:
Prepaid taxes are to be paid in 12 monthly installments.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
Withholding Tax (WHT)
Malaysia
Slovenia
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
15%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0 - 15/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Malaysia
Slovenia
General Capital Gain Tax Rate:
Generally, capital gains do not require taxation, except for the income generated from the disposal of real properties located in Malaysia, which is subject to RPGT (up to 30%).
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate of 19%.
Effective Tax Rate (ETR)
Malaysia
Slovenia
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
17.38%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
10.15%
