Bulgaria vs Sweden
Corporate Tax Comparison
Time of Update: Bulgaria: 4/01/2026 / Sweden: 4/04/2026
Compare Bulgaria and Sweden corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Bulgaria vs Sweden Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Bulgaria
Sweden
General CIT Rate:
10
General CIT Rate:
20.6
CIT Return Due Date:
March 1st to June 30th of the following year
CIT Return Due Date:
The expiration date depends on the month when the fiscal year ends (for calendar year taxpayers, it's July 1st).
CIT Payment Due Date:
June 30th of the following year
CIT Payment Due Date:
90 days after evaluation.
CIT Estimated Payment Due Date:
Monthly or quarterly installment payments.
CIT Estimated Payment Due Date:
Monthly installments.
Withholding Tax (WHT)
Bulgaria
Sweden
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 10 / 10
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/0/20.6
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Bulgaria
Sweden
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:
Return on capital of Swedish companies is in the tax summary.
Effective Tax Rate (ETR)
Bulgaria
Sweden
Composite Effective Average Tax Rate:
9.2%
Composite Effective Average Tax Rate:
19.55%
Composite Effective Marginal Tax Rate:
10%
Composite Effective Marginal Tax Rate:
17.12%
