Netherlands vs Bulgaria
Corporate Tax Comparison
Time of Update: Netherlands: 4/04/2026 / Bulgaria: 4/01/2026
Compare Netherlands and Bulgaria corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Netherlands vs Bulgaria Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Netherlands
Bulgaria
General CIT Rate:
25.8
General CIT Rate:
10
CIT Return Due Date:
Usually five months after the end of the company's fiscal year.
CIT Return Due Date:
March 1st to June 30th of the following year
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
CIT Payment Due Date:
June 30th of the following year
CIT Estimated Payment Due Date:
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
Withholding Tax (WHT)
Netherlands
Bulgaria
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 10 / 10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Netherlands
Bulgaria
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate (25.8%). Eligible participated capital gains are tax-exempt under the participation exemption.
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)
Netherlands
Bulgaria
Composite Effective Average Tax Rate:
24.47
Composite Effective Average Tax Rate:
9.2%
Composite Effective Marginal Tax Rate:
22.83
Composite Effective Marginal Tax Rate:
10%
