Corporate Tax Comparison

Estonia vs Slovakia

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

Published — Estonia: 2/14/2024 · Slovakia: 2/14/2024 · Time of Update — Estonia: 9/29/2026 · Slovakia: 10/03/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Estonia

Slovakia

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Estonia: 2/14/2024 · Slovakia: 2/14/2024 · Time of Update — Estonia: 9/29/2026 · Slovakia: 10/03/2026

Corporate Income Tax (CIT)

Estonia

Slovakia

General CIT Rate:

Estonia does not tax retained earnings. Distributed profits are taxed at 22% (22/78 of the net distribution) since 1 January 2025.

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:

Corporate income tax is assessed and declared monthly.

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:

CIT on distributed profits is payable upon distribution.

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:

Not applicable as tax is only due on distribution.

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)

Estonia

Slovakia

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0-22/0-22

Resident Withholding Tax (Dividend/Interest/Royalty):

0 or 7/0 or 19/0

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

0/0/10

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

7-35/19-35/19-35

Value-Added Tax (VAT)

Estonia

Slovakia

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Estonia

Slovakia

General Capital Gain Tax Rate:

Estonia does not have a separate capital gains tax; gains are taxed as regular income at the corporate rate when distributed.

General Capital Gain Tax Rate:

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

Effective Tax Rate (ETR)

Estonia

Slovakia

Composite Effective Average Tax Rate:

18.7%

Composite Effective Average Tax Rate:

19.33%

Composite Effective Marginal Tax Rate:

0.0%

Composite Effective Marginal Tax Rate:

12.52%

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