Bulgaria vs Costa Rica
Corporate Tax Comparison
Time of Update: Bulgaria: 4/01/2026 / Costa Rica: 4/06/2026
Compare Bulgaria and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Bulgaria vs Costa Rica Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Bulgaria
Costa Rica
General CIT Rate:
10
General CIT Rate:
30%
CIT Return Due Date:
March 1st to June 30th of the following year
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Payment Due Date:
June 30th of the following year
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
CIT Estimated Payment Due Date:
Estimated CIT payments must be made quarterly, with 75% of the amount split equally among June, September, and December.
Withholding Tax (WHT)
Bulgaria
Costa Rica
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 10 / 10
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Bulgaria
Costa Rica
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% (2.25% under certain conditions)
Effective Tax Rate (ETR)
Bulgaria
Costa Rica
Composite Effective Average Tax Rate:
9.2%
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
10%
Composite Effective Marginal Tax Rate:
26.12%
