Bulgaria vs France
Compare Bulgaria and France corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Time of Update — Bulgaria: 4/01/2026 · France: 4/02/2026
Bulgaria
FranceBasic Corporate Tax Comparison
Time of Update — Bulgaria: 4/01/2026 · France: 4/02/2026Corporate Income Tax (CIT)
BulgariaFranceGeneral CIT Rate:
10
General CIT Rate:
Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits.
CIT Return Due Date:
March 1st to June 30th of the following year
CIT Return Due Date:
About the fiscal year ending on December 31st, until the end of May of the following year.
CIT Payment Due Date:
June 30th of the following year
CIT Payment Due Date:
About the fiscal year ending on December 31 and May 15 of the following year.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
CIT Estimated Payment Due Date:
By way of installment payments in four installments (i.e., for the fiscal year ending on December 31, must be submitted and paid on March 15, June 15, September 15, and December 15).
Withholding Tax (WHT)
BulgariaFranceResident Withholding Tax (Dividend/Interest/Royalty):
0 / 10 / 10
Resident Withholding Tax (Dividend/Interest/Royalty):
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0/25
Value-Added Tax (VAT)
BulgariaFranceCapital Gain Tax (CGT)
BulgariaFranceGeneral 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)
BulgariaFranceComposite Effective Average Tax Rate:
9.2%
Composite Effective Average Tax Rate:
23.66
Composite Effective Marginal Tax Rate:
10%
Composite Effective Marginal Tax Rate:
15.38
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