Corporate Tax Comparison

Bulgaria vs Philippines

Compare Bulgaria and Philippines 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 · Philippines: 4/06/2026

Base Country/Region

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Compare Corporate Tax

Bulgaria

Philippines

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Bulgaria: 4/01/2026 · Philippines: 4/06/2026

Corporate Income Tax (CIT)

Bulgaria

Philippines

General CIT Rate:

25%

CIT Return Due Date:

March 1st to June 30th of the following year

CIT Return Due Date:

Quarterly return: Within 60 days from the close of each of the first three quarters. Annual return: On or before the 15th day of the fourth month following the close of the taxable year.

CIT Payment Due Date:

June 30th of the following year

CIT Payment Due Date:

On the 15th day of the fourth month following the close of the taxable year.

CIT Estimated Payment Due Date:

Monthly or quarterly installment payments.

CIT Estimated Payment Due Date:

Quarterly instalments paid within 60 days after each quarter.

Withholding Tax (WHT)

Bulgaria

Philippines

Resident Withholding Tax (Dividend/Interest/Royalty):

0 / 10 / 10

Resident Withholding Tax (Dividend/Interest/Royalty):

25/20/25

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

5/10/10

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

25/20/25

Value-Added Tax (VAT)

Bulgaria

Philippines

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Bulgaria

Philippines

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:

If the net capital gain is within P100,000, the applicable tax rate is 5%, and the excess is 10%.

Effective Tax Rate (ETR)

Bulgaria

Philippines

Composite Effective Average Tax Rate:

9.2%

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

10%

Composite Effective Marginal Tax Rate:

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