Bulgaria vs Colombia
Corporate Tax Comparison
Time of Update: Bulgaria: 4/01/2026 / Colombia: 4/05/2026
Compare Bulgaria and Colombia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Bulgaria vs Colombia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Bulgaria
Colombia
General CIT Rate:
10
General CIT Rate:
35 (surcharges may apply)
CIT Return Due Date:
March 1st to June 30th of the following year
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Payment Due Date:
June 30th of the following year
CIT Payment Due Date:
According to the type of taxpayer, the CIT payment may be due in April to May with the CIT declaration form, or it may be due in July as the third installment.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
Withholding Tax (WHT)
Bulgaria
Colombia
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 10 / 10
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Bulgaria
Colombia
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:
15
Effective Tax Rate (ETR)
Bulgaria
Colombia
Composite Effective Average Tax Rate:
9.2%
Composite Effective Average Tax Rate:
32.93%
Composite Effective Marginal Tax Rate:
10%
Composite Effective Marginal Tax Rate:
32.59%
