Bulgaria vs Ireland

10

Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).

March 1st to June 30th of the following year

Nine months after the end of the tax accounting period.

June 30th of the following year

Nine months after the end of the tax accounting period.

Monthly or quarterly installment payments.

Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.

0 / 10 / 10

25/20/20

5/10/10

25/20/20

20

23

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.

33%

9.2%

12.36

10%

13.21