Bulgaria vs Chinese Mainland
Corporate Tax Comparison
Time of Update: Bulgaria: 4/01/2026 / Chinese Mainland: 4/04/2026
Compare Bulgaria and Chinese Mainland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Bulgaria vs Chinese Mainland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Bulgaria
Chinese Mainland
General CIT Rate:
10
General CIT Rate:
25%
CIT Return Due Date:
March 1st to June 30th of the following year
CIT Return Due Date:
For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.
CIT Payment Due Date:
June 30th of the following year
CIT Payment Due Date:
Within five months after the end of the tax year.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
CIT Estimated Payment Due Date:
Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.
Withholding Tax (WHT)
Bulgaria
Chinese Mainland
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 10 / 10
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Bulgaria
Chinese Mainland
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
Chinese Mainland
Composite Effective Average Tax Rate:
9.2%
Composite Effective Average Tax Rate:
23.00
Composite Effective Marginal Tax Rate:
10%
Composite Effective Marginal Tax Rate:
15.59
