Bulgaria vs Japan
Corporate Tax Comparison
Time of Update: Bulgaria: 4/01/2026 / Japan: 4/03/2026
Compare Bulgaria and Japan corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Bulgaria vs Japan Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Bulgaria
Japan
General CIT Rate:
10
General CIT Rate:
23.2
CIT Return Due Date:
March 1st to June 30th of the following year
CIT Return Due Date:
Within two months after the end of the company's fiscal year.
CIT Payment Due Date:
June 30th of the following year
CIT Payment Due Date:
Within two months after the end of the company's fiscal year.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
CIT Estimated Payment Due Date:
Within two months after the end of the sixth month of the company's accounting period.
Withholding Tax (WHT)
Bulgaria
Japan
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 10 / 10
Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Bulgaria
Japan
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 subject to the normal corporate income tax rate.
Effective Tax Rate (ETR)
Bulgaria
Japan
Composite Effective Average Tax Rate:
9.2%
Composite Effective Average Tax Rate:
28.36
Composite Effective Marginal Tax Rate:
10%
Composite Effective Marginal Tax Rate:
29.26
