Bulgaria vs Argentina — Tax System Comparison
⚖️ 🇧🇬 Bulgaria vs 🇦🇷 Argentina
|
🇧🇬 Bulgaria |
🇦🇷 Argentina |
| Tax System |
Worldwide
|
Worldwide
|
| Tax Authority |
National Revenue Agency |
Administración Federal de Ingresos Públicos (AFIP) |
| Authority Website |
Visit |
Visit |
| Data Year |
2025 |
2025 |
📊 AT A GLANCE
| Metric |
🇧🇬 Bulgaria |
🇦🇷 Argentina |
| Top Personal Income Tax |
10.00%
|
35.00%
|
| Effective Top PIT Rate |
10.00%
|
35.00%
|
| Corporate Tax Rate |
10.00%
|
35.00%
|
| VAT / GST |
20.00% (DDS)
|
21.00% (IVA)
|
| Tax System |
Worldwide |
Worldwide |
| Tax Treaties |
68 |
21 |
💰 INCOME TAX RATES
| Rate | Bulgaria | Argentina |
|---|
| Top PIT Rate |
10.00%
|
35.00%
|
| Effective Top PIT |
10.00%
|
35.00%
|
| Capital Gains Tax |
10.00%
|
15.00%
|
| CG Notes |
10% flat. Listed shares on Bulgarian exchange exempt. |
Capital gains from securities: 15% for Argentine-source (reduced from ordinary rates). Real estate: 15% or old 1.5% ITI regime. |
| SS Employee |
13.78% |
17.00% |
| SS Employer |
18.92% |
26.00% |
🏦 WITHHOLDING RATES
| Type | Bulgaria | Argentina |
|---|
| Dividend WHT |
5.00%
|
7.00%
|
| Interest WHT |
10.00%
|
15.75%
|
| Royalty WHT |
10.00%
|
31.50%
|
📋 OTHER TAXES
| Tax | Bulgaria | Argentina |
|---|
| Corporate Tax |
10.00%
|
35.00%
|
| Inheritance Tax |
6.60%
|
—
|
| Wealth Tax |
—
|
—
|
🔧 TAX FEATURES
| Feature | Bulgaria | Argentina |
|---|
| Personal Income Tax | Yes | Yes |
| Capital Gains Tax | Yes | Yes |
| Corporate Tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth Tax | No | Yes |
| Inheritance Tax | Yes | No |
| Exit Tax | No | No |
| CFC Rules | Yes | Yes |
| Digital Services Tax | No | No |
| Crypto-Specific Rules | No | No |
| Participation Exemption | Yes | No |
| Territorial Exemption | No | No |
🌟 SPECIAL REGIMES
| Regime | Bulgaria | Argentina |
|---|
| Digital Nomad Tax Regime |
No |
No |
| Non-Dom Regime |
No |
No |
📅 RESIDENCY & FILING
| Detail | Bulgaria | Argentina |
|---|
| Residency Threshold |
183 days |
183 days |
| Residency Rules |
Resident if present 183+ days in any 12-month period, or centre of vital interests in Bulgaria |
Resident if present for 183+ days in a 12-month period, or if center of vital interests in Argentina. 12-month rule. |
| Filing Deadline |
April 30 |
June |
| Auto Extension |
No |
No |
| Filing Notes |
— |
Filing deadlines vary by tax ID number. Generally May-June for individuals. |
| CFC Rules Details |
EU Anti-Tax Avoidance Directive CFC rules implemented |
CFC (Transparent Tax Regime) applies to Argentine residents with control over foreign entities in low-tax jurisdictions. |