Greece vs Bulgaria
Corporate Tax Comparison
Time of Update: Greece: 4/04/2026 / Bulgaria: 4/01/2026
Compare Greece and Bulgaria corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Greece vs Bulgaria Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Greece
Bulgaria
General CIT Rate:
22
General CIT Rate:
10
CIT Return Due Date:
The last day of the sixth month after the end of the tax year.
CIT Return Due Date:
March 1st to June 30th of the following year
CIT Payment Due Date:
December (assuming fiscal year ends on December 31 of the previous year and taxes are paid in installments).
CIT Payment Due Date:
June 30th of the following year
CIT Estimated Payment Due Date:
Six months of equal installment payments.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
Withholding Tax (WHT)
Greece
Bulgaria
Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 10 / 10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Greece
Bulgaria
General Capital Gain Tax Rate:
Unless exempted, capital gains are subject to the regular CIT tax rate.
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)
Greece
Bulgaria
Composite Effective Average Tax Rate:
21.05%
Composite Effective Average Tax Rate:
9.2%
Composite Effective Marginal Tax Rate:
20.07%
Composite Effective Marginal Tax Rate:
10%
