Bulgaria vs Cyprus
Corporate Tax Comparison
Time of Update: Bulgaria: 4/01/2026 / Cyprus: 4/05/2026
Compare Bulgaria and Cyprus corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Bulgaria vs Cyprus Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Bulgaria
Cyprus
General CIT Rate:
10
General CIT Rate:
12.5
CIT Return Due Date:
March 1st to June 30th of the following year
CIT Return Due Date:
Tax due on March 31 of the second year after the calendar year.
CIT Payment Due Date:
June 30th of the following year
CIT Payment Due Date:
The relevant tax is due on August 1 of the year following the calendar year.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
CIT Estimated Payment Due Date:
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.
Withholding Tax (WHT)
Bulgaria
Cyprus
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 10 / 10
Resident Withholding Tax (Dividend/Interest/Royalty):
0/17/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Bulgaria
Cyprus
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.
General Capital Gain Tax Rate:
20
Effective Tax Rate (ETR)
Bulgaria
Cyprus
Composite Effective Average Tax Rate:
9.2%
Composite Effective Average Tax Rate:
11.4%
Composite Effective Marginal Tax Rate:
10%
Composite Effective Marginal Tax Rate:
5.92%
