Estonia vs Bulgaria
Corporate Tax Comparison
Time of Update: Estonia: 4/05/2026 / Bulgaria: 4/01/2026
Compare Estonia and Bulgaria corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Estonia vs Bulgaria Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Estonia
Bulgaria
General CIT Rate:
Estonia does not tax retained earnings. Distributed profits are taxed at a rate of 20%. A reduced rate of 14% applies to regularly distributed dividends. From 2025, the general rate for distributed profits will increase to 22%.
General CIT Rate:
10
CIT Return Due Date:
Corporate income tax is assessed and declared monthly.
CIT Return Due Date:
March 1st to June 30th of the following year
CIT Payment Due Date:
CIT on distributed profits is payable upon distribution.
CIT Payment Due Date:
June 30th of the following year
CIT Estimated Payment Due Date:
Not applicable as tax is only due on distribution.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
Withholding Tax (WHT)
Estonia
Bulgaria
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 10 / 10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Estonia
Bulgaria
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 generally subject to tax at the standard corporate income tax rate (10%); however, capital gains from listed securities traded on regulated markets in the EU/EEA and on equivalent qualifying markets are generally exempt.
Effective Tax Rate (ETR)
Estonia
Bulgaria
Composite Effective Average Tax Rate:
17.0%
Composite Effective Average Tax Rate:
9.2%
Composite Effective Marginal Tax Rate:
0.0%
Composite Effective Marginal Tax Rate:
10%
