Bulgaria

Corporate Tax Guide

Bulgaria has a low general corporate income tax rate of 10%, making it an attractive jurisdiction for businesses. However, capital gains are subject to the same rate, which may be a disadvantage for companies with significant capital gains. Estimated tax payments are due monthly or quarterly, and the final corporate income tax return is due between March 1st and June 30th of the following year. The general value-added tax rate is 20%.

Bulgaria Tax Brief

Data Source PwC World Tax Summary
OCED Statistic

Time of Update 4/01/2026

Bulgaria Corporate Income Tax (CIT)

General CIT Rate:

CIT Return Due Date:

March 1st to June 30th of the following year

CIT Payment Due Date:

June 30th of the following year

CIT Estimated Payment Due Date:

Monthly or quarterly installment payments.

Bulgaria Withholding Tax (WHT)

Resident Withholding Tax (Dividend/Interest/Royalty):

0 / 10 / 10

None-Resident Withholding Tax (Dividend/Interest/Royalty):

5/10/10

Bulgaria Value-Added Tax (VAT)

General VAT Rate:

Learn More

Bulgaria Capital Gain Tax (CGT)

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.

Bulgaria Effective Tax Rate (ETR)

Composite Effective Average Tax Rate:

9.2%

Composite Effective Marginal Tax Rate:

10%

Additional info

Quick Navigation

TKEG Expat Bulgaria Corporate Tax Guide

Bulgaria Value-added tax (VAT)

Bulgaria Corporate income tax (CIT)

Bulgaria Alternative Tax

Local income taxes

Transfer tax

1. Bulgaria Value-added tax (VAT)

n Bulgaria, the standard VAT rate is 20%, and the reduced rate is 9%. The 9% rate currently applies to infant food and hygiene products, books, and paper or electronic periodicals (such as newspapers and magazines). Certain transactions are subject to a zero rate, including intra-Community supplies, exports of goods to countries outside the EU, international transport of goods, and, under statutory conditions, certain goods and services related to aircraft and vessels. Certain services such as healthcare, education, finance, insurance, and gambling services are exempt without the right to deduct input VAT. Voluntary VAT registration is permitted; effective from January 1, 2026, the mandatory VAT registration threshold for domestic transactions in Bulgaria is EUR 51,130, calculated based on turnover for the current or preceding calendar year. For telecommunications, broadcasting, and electronically supplied services provided to non-taxable customers within the EU, VAT is generally levied at the customer's location and may be accounted for through the EU's One-Stop Shop (OSS) mechanism.

References https://taxsummaries.pwc.com/bulgaria

2. Bulgaria Corporate income tax (CIT)

Corporate income is subject to CIT at a flat rate of 10%.

References https://taxsummaries.pwc.com/bulgaria

3. Bulgaria Alternative Tax

If the bet is included in the price of telephone or other electronic communication services, income received by the organizer of gambling games is subject to an alternative tax of 15%, calculated on the premium added to the price of such telephone or other electronic communication services.

References https://taxsummaries.pwc.com/bulgaria

[color=rgb(69, 69, 69)]Bulgaria [/color]Alternative Tax

A Full-Service Consulting Firm Backs You Up

TKEG Expat ™ (CH) is your trusted overseas business partner. We are the retail consulting department of THE KEITH & EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.

Learn More About THE KEITH & EVEN GROUP

International Business Development Service

Corporate Clients

Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?

If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH & EVEN GROUP.

Enterprise Solutions

TKEG Expat ™ (CH) provides overseas company incorporation, bank account opening, and tax advisory service.

TKEG Expat belongs to the TKEG Holdings Group

Please refer to "TKEG Holdings"'s website for more information. 請參閱「奕資控股」之網站獲取更多資訊。

“TKEG” refers to one or more legal entities within the global TKEG Group, of which "TKEG Expat (Ireland) Teoranta", a corporation duly incorporated under the laws of the Republic of Ireland. “TKEG Expat (Ireland) Teoranta” is a wholly-owned subsidiary under "TKEG Expat INC". "TKEG Expat INC" is a corporation duly incorporated under the laws of the State of Delaware of the United States of America. "TKEG Organization" is a global network of independent and legally distinct member firms and their related entities. Each member firm within the ”TKEG Organization“ is a separate legal entity and is not liable for the acts or omissions of any other. No entity within the ”TKEG Organization“ has authority to bind or obligate any other entity with respect to third parties. ”TKEG Holdings Teoranta“ does not provide services to clients. Professional services, including overseas company incorporation, are provided exclusively by "TKEG Expat INC", it's subsidiaries, or other designated member firms, in accordance with applicable laws and regulations. 「奕資」指奕資集團旗下之一個或多個法律實體，當中「奕資環球（愛爾蘭）有限公司」為依據愛爾蘭共和國法律正式註冊成立之公司。「奕資環球（愛爾蘭）有限公司」為「奕資環球公司」全資子公司。「奕資環球公司」為依據美利堅合眾國特拉華州法律正式註冊成立之公司。「奕資組織」中每一實體均為獨立法律主體，互不對他方之行為或疏忽承擔法律責任，亦無權代表他方對第三方作出約束。「奕資控股有限公司」不向客戶提供服務；所有專業服務，包括海外公司註冊，僅由「奕資環球公司」，其子公司，或其他指定成員所根據適用法律及法規提供。

© 2026 - TKEG Expat (Ireland) Teoranta. All rights reserved.
© 2026 - 奕資環球（愛爾蘭）有限公司。版權所有。

https://en-ch.tkegexpat.com/ / TKEG Expat (Switzerland) / 47.254.83.216 / US / () / bd_vid / gcid / 47.254.83.216 / US / 1726816171536x593983753502064600 / Mozilla/5.0 (X11; Linux x86_64) AppleWebKit/537.36 (KHTML, like Gecko) HeadlessChrome/147.0.0.0 Safari/537.36 Prerender (+https://github.com/prerender/prerender)

Switzerland