Bulgaria vs Norway
Corporate Tax Comparison
Time of Update: Bulgaria: 4/01/2026 / Norway: 4/05/2026
Compare Bulgaria and Norway corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Bulgaria vs Norway Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Bulgaria
Norway
General CIT Rate:
10
General CIT Rate:
22 (25% of some companies in the financial sector).
CIT Return Due Date:
March 1st to June 30th of the following year
CIT Return Due Date:
At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.
CIT Payment Due Date:
June 30th of the following year
CIT Payment Due Date:
Tax arrears must be paid within three weeks after the assessment is announced.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
CIT Estimated Payment Due Date:
February 15 and April 15.
Withholding Tax (WHT)
Bulgaria
Norway
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 10 / 10
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Bulgaria
Norway
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:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Bulgaria
Norway
Composite Effective Average Tax Rate:
9.2%
Composite Effective Average Tax Rate:
21.41%
Composite Effective Marginal Tax Rate:
10%
Composite Effective Marginal Tax Rate:
23.11%
