Israel vs Bulgaria
Corporate Tax Comparison
Time of Update: Israel: 4/04/2026 / Bulgaria: 4/01/2026
Compare Israel and Bulgaria corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Israel vs Bulgaria Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Israel
Bulgaria
General CIT Rate:
23
General CIT Rate:
10
CIT Return Due Date:
Within five months after the end of the tax year.
CIT Return Due Date:
March 1st to June 30th of the following year
CIT Payment Due Date:
If the remaining balance is paid before the end of the first month after the end of the tax year, the taxpayer should be completely exempt from any interest and linkage differences.
CIT Payment Due Date:
June 30th of the following year
CIT Estimated Payment Due Date:
Taxpayers must prepay their taxes on a monthly basis before the 15th of each month. According to a fixed percentage of the company's turnover, there are 12 months of prepayments, or based on the previous year's tax assessment, there are 10 months of payments starting from the second month of the company's tax year.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
Withholding Tax (WHT)
Israel
Bulgaria
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 10 / 10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Israel
Bulgaria
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
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.
Effective Tax Rate (ETR)
Israel
Bulgaria
Composite Effective Average Tax Rate:
21.47%
Composite Effective Average Tax Rate:
9.2%
Composite Effective Marginal Tax Rate:
16.63%
Composite Effective Marginal Tax Rate:
10%
