Czechia vs Bulgaria
Corporate Tax Comparison
Time of Update: Czechia: 4/04/2026 / Bulgaria: 4/01/2026
Compare Czechia and Bulgaria corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Czechia vs Bulgaria Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Czechia
Bulgaria
General CIT Rate:
The tax year starting in 2024 is 21 (previously 19).
General CIT Rate:
10
CIT Return Due Date:
Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.
CIT Return Due Date:
March 1st to June 30th of the following year
CIT Payment Due Date:
Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.
CIT Payment Due Date:
June 30th of the following year
CIT Estimated Payment Due Date:
Prepaid taxes are paid every half year or quarter.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
Withholding Tax (WHT)
Czechia
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):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Czechia
Bulgaria
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
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)
Czechia
Bulgaria
Composite Effective Average Tax Rate:
18.34%
Composite Effective Average Tax Rate:
9.2%
Composite Effective Marginal Tax Rate:
18.07%
Composite Effective Marginal Tax Rate:
10%
