What are the general Corporate Income Tax (CIT) rates in Romania and Bulgaria?

For Romania: 16. For Bulgaria: 10.

What are the resident Withholding Tax (WHT) rates in Romania and Bulgaria?

For Romania: 16/NA/NA. For Bulgaria: 0 / 10 / 10.

What are the non-resident Withholding Tax (WHT) rates in Romania and Bulgaria?

For Romania: 16/16/16. For Bulgaria: 5/10/10.

What are the general VAT rates in Romania and Bulgaria?

For Romania: 21. For Bulgaria: 20.

What are the Composite Effective Average Tax Rates in Romania and Bulgaria?

For Romania: 14.41%. For Bulgaria: 9.2%.

What are the Composite Effective Marginal Tax Rates in Romania and Bulgaria?

For Romania: 6.41%. For Bulgaria: 10%.

Corporate Tax Comparison

Romania vs Bulgaria

Q: When are the Corporate Income Tax (CIT) returns due in Romania and Bulgaria?

For Romania: If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.. For Bulgaria: March 1st to June 30th of the following year.

Q: When are the Corporate Income Tax (CIT) payments due in Romania and Bulgaria?

For Romania: The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year.. For Bulgaria: June 30th of the following year.

Q: When are the Corporate Income Tax (CIT) estimated payments due in Romania and Bulgaria?

For Romania: Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.. For Bulgaria: Monthly or quarterly installment payments..

Q: What are the Capital Gain Tax (CGT) rates in Romania and Bulgaria?

For Romania: Capital gains are constrained by the normal corporate income tax rate.. For Bulgaria: 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..

Compare Romania and Bulgaria corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Romania: 6/12/2026 · Bulgaria: 4/01/2026

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Romania

Bulgaria

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Romania: 6/12/2026 · Bulgaria: 4/01/2026

Corporate Income Tax (CIT)

Romania

Bulgaria

General CIT Rate:

CIT Return Due Date:

If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.

CIT Return Due Date:

March 1st to June 30th of the following year

CIT Payment Due Date:

The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year.

CIT Payment Due Date:

June 30th of the following year

CIT Estimated Payment Due Date:

Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.

CIT Estimated Payment Due Date:

Monthly or quarterly installment payments.

Withholding Tax (WHT)

Romania

Bulgaria

Resident Withholding Tax (Dividend/Interest/Royalty):

16/NA/NA

Resident Withholding Tax (Dividend/Interest/Royalty):

0 / 10 / 10

None-Resident Withholding Tax (Dividend/Interest/Royalty):

16/16/16

None-Resident Withholding Tax (Dividend/Interest/Royalty):

5/10/10

Value-Added Tax (VAT)

Romania

Bulgaria

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Romania

Bulgaria

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income 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)

Romania

Bulgaria

Composite Effective Average Tax Rate:

14.41%

Composite Effective Average Tax Rate:

9.2%

Composite Effective Marginal Tax Rate:

6.41%

Composite Effective Marginal Tax Rate:

10%

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Romania vs Bulgaria

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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