Bulgaria vs Luxembourg
Corporate Tax Comparison
Time of Update: Bulgaria: 4/01/2026 / Luxembourg: 4/05/2026
Compare Bulgaria and Luxembourg corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Bulgaria vs Luxembourg Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Bulgaria
Luxembourg
General CIT Rate:
10
General CIT Rate:
23.87% (CIT, solidarity surtax, and municipal business tax [Luxembourg City, from tax year 2025])
CIT Return Due Date:
March 1st to June 30th of the following year
CIT Return Due Date:
December 31 of the following year.
CIT Payment Due Date:
June 30th of the following year
CIT Payment Due Date:
At the end of the month following the receipt of the tax assessment receipt.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
CIT Estimated Payment Due Date:
Quarterly installment payment.
Withholding Tax (WHT)
Bulgaria
Luxembourg
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 10 / 10
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Bulgaria
Luxembourg
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 constraint.
Effective Tax Rate (ETR)
Bulgaria
Luxembourg
Composite Effective Average Tax Rate:
9.2%
Composite Effective Average Tax Rate:
23.24%
Composite Effective Marginal Tax Rate:
10%
Composite Effective Marginal Tax Rate:
18.09%
