Bulgaria vs Romania: Effective tax rates for income based tax incentives - Corporate tax
Effective tax rates for income based tax incentives - Corporate tax over time
- Bulgaria
- Romania
How they compare
Romania currently reports 13.97 Percentage of taxable income against 8.73 Percentage of taxable income in Bulgaria, a difference of 5.24 Percentage of taxable income.
That makes Romania's figure about 1.6 times Bulgaria's.
The two have swapped places 1 time across 26 shared years of data; in 2000 it was Bulgaria ahead.
Bulgaria ranks 38th and Romania ranks 35th of 41 countries.
Romania has averaged higher in every one of the 3 decades both report.
Head to head by decade
| Decade | Bulgaria | Romania | Difference | Ahead |
|---|---|---|---|---|
| 2000s | 16.32 Percentage of taxable income | 17.9 Percentage of taxable income | 1.57 Percentage of taxable income | Romania |
| 2010s | 8.73 Percentage of taxable income | 13.97 Percentage of taxable income | 5.24 Percentage of taxable income | Romania |
| 2020s | 8.73 Percentage of taxable income | 13.97 Percentage of taxable income | 5.24 Percentage of taxable income | Romania |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher effective tax rates for income based tax incentives - corporate tax, Bulgaria or Romania?
- Romania, at 13.97 Percentage of taxable income against 8.73 Percentage of taxable income in Bulgaria as of 2025.
- What is the difference in effective tax rates for income based tax incentives - corporate tax between Bulgaria and Romania?
- 5.24 Percentage of taxable income, with Romania ahead.
- How many years of comparable data are there for Bulgaria and Romania?
- 26 years are reported by both, from 2000 to 2025.
- How do Bulgaria and Romania rank globally for effective tax rates for income based tax incentives - corporate tax?
- Bulgaria ranks 38th and Romania ranks 35th of 41 countries.
- Where does this data come from?
- Organisation for Economic Co-operation and Development, published as Effective tax rates for income based tax incentives - Corporate tax statistics — Effective average tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.
Individual pages
About this data
This table reports synthetic tax policy indicators that capture the effect of income-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.