Corporate Tax Comparison

Bulgaria vs Gibraltar

Compare Bulgaria and Gibraltar 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 · Gibraltar: 4/05/2026

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Compare Corporate Tax

Bulgaria

Gibraltar

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Bulgaria: 4/01/2026 · Gibraltar: 4/05/2026

Corporate Income Tax (CIT)

Bulgaria

Gibraltar

General CIT Rate:

15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%.

CIT Return Due Date:

March 1st to June 30th of the following year

CIT Return Due Date:

CIT returns are due nine months after the date of the company's financial year end.

CIT Payment Due Date:

June 30th of the following year

CIT Payment Due Date:

The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).

CIT Estimated Payment Due Date:

Monthly or quarterly installment payments.

CIT Estimated Payment Due Date:

Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year.

Withholding Tax (WHT)

Bulgaria

Gibraltar

Resident Withholding Tax (Dividend/Interest/Royalty):

0 / 10 / 10

Resident Withholding Tax (Dividend/Interest/Royalty):

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

5/10/10

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

Value-Added Tax (VAT)

Bulgaria

Gibraltar

General VAT Rate:

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Bulgaria

Gibraltar

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:

Effective Tax Rate (ETR)

Bulgaria

Gibraltar

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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