Corporate Tax Comparison

Gibraltar vs Slovakia

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

Published — Gibraltar: 5/22/2024 · Slovakia: 2/14/2024 · Time of Update — Gibraltar: 4/05/2026 · Slovakia: 10/03/2026

Base Country/Region

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Compare Corporate Tax

Gibraltar

Slovakia

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Gibraltar: 5/22/2024 · Slovakia: 2/14/2024 · Time of Update — Gibraltar: 4/05/2026 · Slovakia: 10/03/2026

Corporate Income Tax (CIT)

Gibraltar

Slovakia

General CIT Rate:

15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%.

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:

CIT returns are due nine months after the date of the company's financial year end.

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 final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).

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:

Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar 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)

Gibraltar

Slovakia

Resident Withholding Tax (Dividend/Interest/Royalty):

0 or 7/0 or 19/0

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

7-35/19-35/19-35

Value-Added Tax (VAT)

Gibraltar

Slovakia

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Gibraltar

Slovakia

General Capital Gain Tax Rate:

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

Effective Tax Rate (ETR)

Gibraltar

Slovakia

Composite Effective Average Tax Rate:

19.33%

Composite Effective Marginal Tax Rate:

12.52%

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