When are the Corporate Income Tax (CIT) returns due in Bolivia and Hungary?

For Bolivia: 1[color=rgb(70, 70, 70)]20 days after the fiscal year-end.[/color]. For Hungary: After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers)..

When are the Corporate Income Tax (CIT) payments due in Bolivia and Hungary?

For Bolivia: [color=rgb(70, 70, 70)]120 days after the fiscal year-end.[/color]. For Hungary: After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers)..

When are the Corporate Income Tax (CIT) estimated payments due in Bolivia and Hungary?

For Bolivia: NA. For Hungary: Pay by quarter or by month..

What are the resident Withholding Tax (WHT) rates in Bolivia and Hungary?

For Bolivia: 0/0/0. For Hungary: N/A.

What are the non-resident Withholding Tax (WHT) rates in Bolivia and Hungary?

For Bolivia: 12.5/12.5/12.5. For Hungary: N/A.

What are the general VAT rates in Bolivia and Hungary?

For Bolivia: 13%. For Hungary: 27.

What are the Composite Effective Average Tax Rates in Bolivia and Hungary?

For Bolivia: 27%. For Hungary: 10.31%.

What are the Composite Effective Marginal Tax Rates in Bolivia and Hungary?

For Bolivia: 25%–26%. For Hungary: 6.62%.

Corporate Tax Comparison

Bolivia vs Hungary

Q: What are the general Corporate Income Tax (CIT) rates in Bolivia and Hungary?

For Bolivia: 25%（except for mining, financial institutions, and insurance/reinsurance companies, which have an additional income tax rate). For Hungary: 9.

Q: What are the Capital Gain Tax (CGT) rates in Bolivia and Hungary?

For Bolivia: Capital gains are subject to the normal CIT rate：25%.. For Hungary: Capital gains are subject to the normal corporate income tax rate (9%); however, participation in the exemption system may be applicable..

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

Time of Update — Bolivia: 4/01/2026 · Hungary: 4/05/2026

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Bolivia

Hungary

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Bolivia: 4/01/2026 · Hungary: 4/05/2026

Corporate Income Tax (CIT)

Bolivia

Hungary

General CIT Rate:

25%（except for mining, financial institutions, and insurance/reinsurance companies, which have an additional income tax rate)

General CIT Rate:

CIT Return Due Date:

120 days after the fiscal year-end.

CIT Return Due Date:

After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).

CIT Payment Due Date:

120 days after the fiscal year-end.

CIT Payment Due Date:

After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).

CIT Estimated Payment Due Date:

Pay by quarter or by month.

Withholding Tax (WHT)

Bolivia

Hungary

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

N/A

None-Resident Withholding Tax (Dividend/Interest/Royalty):

12.5/12.5/12.5

None-Resident Withholding Tax (Dividend/Interest/Royalty):

N/A

Value-Added Tax (VAT)

Bolivia

Hungary

General VAT Rate:

13%

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Bolivia

Hungary

General Capital Gain Tax Rate:

Capital gains are subject to the normal CIT rate：25%.

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate (9%); however, participation in the exemption system may be applicable.

Effective Tax Rate (ETR)

Bolivia

Hungary

Composite Effective Average Tax Rate:

27%

Composite Effective Average Tax Rate:

10.31%

Composite Effective Marginal Tax Rate:

25%–26%

Composite Effective Marginal Tax Rate:

6.62%

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Bolivia vs Hungary

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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