Corporate Tax Comparison

Bulgaria vs Denmark

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

Published — Bulgaria: 2/14/2024 · Denmark: 2/14/2024 · Time of Update — Bulgaria: 4/01/2026 · Denmark: 10/01/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Bulgaria

Denmark

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Bulgaria: 2/14/2024 · Denmark: 2/14/2024 · Time of Update — Bulgaria: 4/01/2026 · Denmark: 10/01/2026

Corporate Income Tax (CIT)

Bulgaria

Denmark

General CIT Rate:

CIT Return Due Date:

March 1st to June 30th of the following year

CIT Return Due Date:

In general, six months after the end of the fiscal year.

CIT Payment Due Date:

June 30th of the following year

CIT Payment Due Date:

By 20 November of the year after the income year.

CIT Estimated Payment Due Date:

Monthly or quarterly installment payments.

CIT Estimated Payment Due Date:

Two equal installments, paid by 20 March and 20 November of the income year. Extra tax can also be paid by 1 February of the year after the income year.

Withholding Tax (WHT)

Bulgaria

Denmark

Resident Withholding Tax (Dividend/Interest/Royalty):

0 / 10 / 10

Resident Withholding Tax (Dividend/Interest/Royalty):

0/22/22

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

5/10/10

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

27/22/22

Value-Added Tax (VAT)

Bulgaria

Denmark

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Bulgaria

Denmark

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 constrained by the normal corporate income tax rate.

Effective Tax Rate (ETR)

Bulgaria

Denmark

Composite Effective Average Tax Rate:

9.2%

Composite Effective Average Tax Rate:

20.36%

Composite Effective Marginal Tax Rate:

10%

Composite Effective Marginal Tax Rate:

14.22%

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