Bulgaria vs United Kingdom
Compare Bulgaria and United Kingdom corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Time of Update — Bulgaria: 4/01/2026 · United Kingdom: 4/02/2026
Bulgaria
United KingdomBasic Corporate Tax Comparison
Time of Update — Bulgaria: 4/01/2026 · United Kingdom: 4/02/2026Corporate Income Tax (CIT)
BulgariaUnited KingdomGeneral CIT Rate:
10
General CIT Rate:
1. Companies with profits exceeding £250,000 are subject to a main rate of 25% (effective from 1 April 2023).
2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023).
3. A tapered tax rate applies to profits falling between £50,000 and £250,000.
2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023).
3. A tapered tax rate applies to profits falling between £50,000 and £250,000.
CIT Return Due Date:
March 1st to June 30th of the following year
CIT Return Due Date:
Tax returns need to be submitted within one year after the end of the accounting period.
CIT Payment Due Date:
June 30th of the following year
CIT Payment Due Date:
According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
CIT Estimated Payment Due Date:
According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.
Withholding Tax (WHT)
BulgariaUnited KingdomResident Withholding Tax (Dividend/Interest/Royalty):
0 / 10 / 10
Resident Withholding Tax (Dividend/Interest/Royalty):
0/20/20
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
0/20/20
Value-Added Tax (VAT)
BulgariaUnited KingdomCapital Gain Tax (CGT)
BulgariaUnited KingdomGeneral 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:
Capital gains are subject to the regular corporate tax rate.
Effective Tax Rate (ETR)
BulgariaUnited KingdomComposite Effective Average Tax Rate:
9.2%
Composite Effective Average Tax Rate:
22.55
Composite Effective Marginal Tax Rate:
10%
Composite Effective Marginal Tax Rate:
11.51
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