Colombia vs Bulgaria
Corporate Tax Comparison
Time of Update: Colombia: 4/05/2026 / Bulgaria: 4/01/2026
Compare Colombia and Bulgaria corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Colombia vs Bulgaria Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Colombia
Bulgaria
General CIT Rate:
35 (surcharges may apply)
General CIT Rate:
10
CIT Return Due Date:
Between April and May, depending on the tax ID of each taxpayer.
CIT Return Due Date:
March 1st to June 30th of the following year
CIT Payment Due Date:
According to the type of taxpayer, the CIT payment may be due in April to May with the CIT declaration form, or it may be due in July as the third installment.
CIT Payment Due Date:
June 30th of the following year
CIT Estimated Payment Due Date:
Big taxpayers: 3 installments. Other taxpayers: 2 installments.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
Withholding Tax (WHT)
Colombia
Bulgaria
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 10 / 10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Colombia
Bulgaria
General Capital Gain Tax Rate:
15
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.
Effective Tax Rate (ETR)
Colombia
Bulgaria
Composite Effective Average Tax Rate:
32.93%
Composite Effective Average Tax Rate:
9.2%
Composite Effective Marginal Tax Rate:
32.59%
Composite Effective Marginal Tax Rate:
10%
