Bulgaria vs Australia
Corporate Tax Comparison
Time of Update: Bulgaria: 4/01/2026 / Australia: 3/24/2026
Compare Bulgaria and Australia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Bulgaria vs Australia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Bulgaria
Australia
General CIT Rate:
10
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
CIT Return Due Date:
March 1st to June 30th of the following year
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Payment Due Date:
June 30th of the following year
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
CIT Estimated Payment Due Date:
Monthly or quarterly.
Withholding Tax (WHT)
Bulgaria
Australia
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 10 / 10
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Bulgaria
Australia
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 CIT rate (30%)
Effective Tax Rate (ETR)
Bulgaria
Australia
Composite Effective Average Tax Rate:
9.2%
Composite Effective Average Tax Rate:
28.50%
Composite Effective Marginal Tax Rate:
10%
Composite Effective Marginal Tax Rate:
28.56%
