Corporate Tax Comparison

Bulgaria vs Slovakia

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

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Compare Corporate Tax

Bulgaria

Slovakia

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

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

Corporate Income Tax (CIT)

Bulgaria

Slovakia

General CIT Rate:

21% standard (2024); 2025 tiers: ≤EUR 100K at 10%, EUR 100K-5M at 21%, >EUR 5M at 24%. Minimum CIT applies.

CIT Return Due Date:

March 1st to June 30th of the following year

CIT Return Due Date:

Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.

CIT Payment Due Date:

June 30th of the following year

CIT Payment Due Date:

Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.

CIT Estimated Payment Due Date:

Monthly or quarterly installment payments.

CIT Estimated Payment Due Date:

The prepayment to CIT must be paid on a monthly or quarterly basis within the current tax period.

Withholding Tax (WHT)

Bulgaria

Slovakia

Resident Withholding Tax (Dividend/Interest/Royalty):

0 / 10 / 10

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

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

5/10/10

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

7/19/35

Value-Added Tax (VAT)

Bulgaria

Slovakia

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

Slovakia

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 constraint.

Effective Tax Rate (ETR)

Bulgaria

Slovakia

Composite Effective Average Tax Rate:

9.2%

Composite Effective Average Tax Rate:

19.33%

Composite Effective Marginal Tax Rate:

10%

Composite Effective Marginal Tax Rate:

12.52%

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