Bulgaria vs Singapore
Corporate Tax Comparison
Time of Update: Bulgaria: 4/01/2026 / Singapore: 4/04/2026
Compare Bulgaria and Singapore corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Bulgaria vs Singapore Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Bulgaria
Singapore
General CIT Rate:
10
General CIT Rate:
17
CIT Return Due Date:
March 1st to June 30th of the following year
CIT Return Due Date:
November 30
CIT Payment Due Date:
June 30th of the following year
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
CIT Estimated Payment Due Date:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
Withholding Tax (WHT)
Bulgaria
Singapore
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 10 / 10
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Bulgaria
Singapore
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:
N/A
Effective Tax Rate (ETR)
Bulgaria
Singapore
Composite Effective Average Tax Rate:
9.2%
Composite Effective Average Tax Rate:
16.09%
Composite Effective Marginal Tax Rate:
10%
Composite Effective Marginal Tax Rate:
13.15%
