Head-to-head · tax residents 2026
Bulgaria or Philippines: which should you move to?
Two of Europe's top relocation targets, both with newcomer regimes. Here is how they compare on the taxes that move the needle.
Tell us your country, income and net worth. The verdict above and the cost, flight time and "who wins" all update for you.
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| Factor | Bulgaria ↗ | Philippines ↗ |
|---|---|---|
| Top personal income tax | 10% | 35% |
| Corporate tax | 10%* | 25%* |
| Capital gains tax | Taxed | Taxed |
| Dividend tax | 5% | 10% |
| VAT / sales tax | 20% | 12% |
| Wealth tax | No | No |
| Inheritance tax | Yes | Yes |
| Foreign income | Partly exempt | None |
| Headline expat regime | 10% Flat Personal Income Tax | Territorial (resident alien) |
| Cost of living (vs your country) | 23 | 33 |
| Population | 6,433,302 | 116,786,962 |
| Area | 110,910 km² | 300,000 km² |
| Population density | 58/km² | 389/km² |
| Airports (large + medium) | 9 | 57 |
| Annual tourists | 4,973,000 | 1,483,000 |
| Flight time from your country | · | · |
| Direct flight likely? | · | · |
| Life expectancy | 75.8 yrs | 70 yrs |
| Safety (homicides/100k) | 1.1 | 4.3 |
| Happiness (0-10) | 5.1 | 6.01 |
| Corruption index (higher = cleaner) | 44/100 | 34/100 |
| Double-tax treaties (approx) | ~70 | ~43 |
| Internet speed (median fixed) | 94 Mbps | 110 Mbps |
| Healthcare spend / person | $1,258 | $194 |
| Air quality (PM2.5, lower=better) | 19.68 | 22.21 |
| Time zone (approx) | UTC+2 | UTC+8 |
| Digital nomad visa | · | Yes |
| Official languages | 1 (Bulgarian) | 2 (English, Filipino, Taglish) |
Green = more favourable. Cost of living shown as a percentage of your home country (under 100% = cheaper than home). Tax data: compiled by us, being re-verified; cost of living: World Bank PPP; area & population: GeoNames; life expectancy & homicide rate: World Bank.
* Bulgaria: Flat 10% CIT on worldwide income of residents; lowest headline rate in the EU. EU Pillar Two (15% minimum) applies to in-scope large groups from 2024/2025. · Philippines: Regular corporate income tax 25%; reduced 20% for domestic corps with taxable income <=PHP 5m and total assets <=PHP 100m (ex-land). Minimum CIT 2% of gross income. Foreign source income of domestic corps taxed; branches taxed on PH income.
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