Canada vs Bulgaria
Corporate Tax Comparison
Time of Update: Canada: 4/04/2026 / Bulgaria: 4/01/2026
Compare Canada and Bulgaria corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Canada vs Bulgaria Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Canada
Bulgaria
General CIT Rate:
Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 16%.
General CIT Rate:
10
CIT Return Due Date:
After six months from the end of the company's fiscal year.
CIT Return Due Date:
March 1st to June 30th of the following year
CIT Payment Due Date:
Typically, two months after the end of the company's tax year.
CIT Payment Due Date:
June 30th of the following year
CIT Estimated Payment Due Date:
Tax installment payments are usually due on the last day of each month.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
Withholding Tax (WHT)
Canada
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):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Canada
Bulgaria
General Capital Gain Tax Rate:
Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular tax rate.
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)
Canada
Bulgaria
Composite Effective Average Tax Rate:
23.74
Composite Effective Average Tax Rate:
9.2%
Composite Effective Marginal Tax Rate:
13.74
Composite Effective Marginal Tax Rate:
10%
