Bulgaria vs Croatia
Corporate Tax Comparison
Time of Update: Bulgaria: 4/01/2026 / Croatia: 4/05/2026
Compare Bulgaria and Croatia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Bulgaria vs Croatia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Bulgaria
Croatia
General CIT Rate:
10
General CIT Rate:
18 (10% of companies with income less than 1,000,000.00 euros)
CIT Return Due Date:
March 1st to June 30th of the following year
CIT Return Due Date:
Within the last four months of the year at the company.
CIT Payment Due Date:
June 30th of the following year
CIT Payment Due Date:
As of the last day of CIT application deadline.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
CIT Estimated Payment Due Date:
Pay in monthly installments before the end of last month.
Withholding Tax (WHT)
Bulgaria
Croatia
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 10 / 10
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Bulgaria
Croatia
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:
Capital gains are subject to the normal corporate income tax rate constraints.
Effective Tax Rate (ETR)
Bulgaria
Croatia
Composite Effective Average Tax Rate:
9.2%
Composite Effective Average Tax Rate:
16.15%
Composite Effective Marginal Tax Rate:
10%
Composite Effective Marginal Tax Rate:
6.93%
