Bulgaria vs Portugal
Corporate Tax Comparison
Time of Update: Bulgaria: 4/01/2026 / Portugal: 4/04/2026
Compare Bulgaria and Portugal corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Bulgaria vs Portugal Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Bulgaria
Portugal
General CIT Rate:
10
General CIT Rate:
21
CIT Return Due Date:
March 1st to June 30th of the following year
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
June 30th of the following year
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
CIT Estimated Payment Due Date:
Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.
Withholding Tax (WHT)
Bulgaria
Portugal
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 10 / 10
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Bulgaria
Portugal
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:
25 (same as the normal CIT rate for corporations)
Effective Tax Rate (ETR)
Bulgaria
Portugal
Composite Effective Average Tax Rate:
9.2%
Composite Effective Average Tax Rate:
28.42%
Composite Effective Marginal Tax Rate:
10%
Composite Effective Marginal Tax Rate:
16.01%
