Ukraine vs Bulgaria
Corporate Tax Comparison
Time of Update: Ukraine: 4/06/2026 / Bulgaria: 4/01/2026
Compare Ukraine and Bulgaria corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Ukraine vs Bulgaria Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Ukraine
Bulgaria
General CIT Rate:
18%
General CIT Rate:
10
CIT Return Due Date:
The quarterly tax return should be due within 40 calendar days after the last day of the reporting quarter, but the deadline for submitting the fourth quarter CIT return (based on the quarterly reporting period) is 60 calendar days after the end of the reporting year. The annual tax return (based on the annual reporting period) should be due within 60 calendar days after the last day of the reporting year.
CIT Return Due Date:
March 1st to June 30th of the following year
CIT Payment Due Date:
According to the assessment based on the tax return, the payable taxes should be paid within ten calendar days after the deadline for submitting the relevant tax return.
CIT Payment Due Date:
June 30th of the following year
CIT Estimated Payment Due Date:
N/A
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
Withholding Tax (WHT)
Ukraine
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):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Ukraine
Bulgaria
General Capital Gain Tax Rate:
Capital gains are subject to the standard corporate income tax rate of 18%.
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)
Ukraine
Bulgaria
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
9.2%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
10%
