General Tax Rates in Bulgaria

  • Corporate Income Tax: 10% flat rate on the annual net income of the company. Tax can be paid in instalments, depending on different requirements and criteria.
  • Personal Income Tax: 10% flat rate on the generated personal worldwide income for residents. Nonresidents pay tax only on their Bulgarian-source income.
  • VAT: VAT in Bulgaria is at the standard rate of 20%. Exports and intra-community supplies are zero-rated. VAT on hotel accommodation services is at the rate of 9%
  • Tax on dividends – 5%*

    * Dividends payable to a legal entity that is a tax resident in an EU / EEA member state are exempt from withholding tax

  • Tax on interest – Interest paid to a non-resident is subject to a 10% withholding tax unless the rate is reduced under a tax treaty
  • Maximum insurance base on which social and health contributions are due: 2,600 BGN per month
  • Double Taxation Treaty – Currently Bulgaria has more than 60 tax treaties

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