Bulgaria vs Denmark
Corporate Tax Comparison
Time of Update: Bulgaria: 4/01/2026 / Denmark: 4/05/2026
Compare Bulgaria and Denmark corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Bulgaria vs Denmark Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Bulgaria
Denmark
General CIT Rate:
10
General CIT Rate:
22
CIT Return Due Date:
March 1st to June 30th of the following year
CIT Return Due Date:
In general, six months after the end of the fiscal year.
CIT Payment Due Date:
June 30th of the following year
CIT Payment Due Date:
Income for the next fiscal year was received on November 20th.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
CIT Estimated Payment Due Date:
Two equal installments were made on March 20 and November 20. Additionally, extra taxes can be paid before February 1 of the following year of the income year.
Withholding Tax (WHT)
Bulgaria
Denmark
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 10 / 10
Resident Withholding Tax (Dividend/Interest/Royalty):
0/27/22
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
27/27/22
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Bulgaria
Denmark
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:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Bulgaria
Denmark
Composite Effective Average Tax Rate:
9.2%
Composite Effective Average Tax Rate:
20.36%
Composite Effective Marginal Tax Rate:
10%
Composite Effective Marginal Tax Rate:
14.22%
