Bulgaria Tax Guide
This page includes citations to the sources used for this entry. Always verify with official sources before making decisions.
Personal Income Tax
Tax Residency
Income Tax Rates
Foreign Income Treatment
Investment Income
10% flat rate
Wealth & Inheritance
Practical Notes
Lowest flat tax in EU. Simple tax system. Low cost of living. EU member.
Business & Corporate Tax
Corporate Income Tax
Withholding Taxes
VAT / GST
Compliance & Substance
Notable Regimes
- 10% flat rate
- QDMTT for large MNEs
Data Sources
Last updated: January 2025. Always verify with official sources before making decisions.
FAQ
What is the personal income tax rate in Bulgaria?
Bulgaria has a top personal income tax rate of 10%. The tax structure is: Flat 10% on all income. See the detailed breakdown above and verify with official sources.
Do I need to pay tax on foreign income in Bulgaria?
Bulgaria uses a worldwide system for foreign income. Bulgarian residents taxed on worldwide income
What are the residency requirements for Bulgaria?
Tax residency in Bulgaria generally requires 183 days of physical presence. 183 days required for tax residency. Always verify current rules with official sources.
Is there a wealth tax in Bulgaria?
No, Bulgaria does not have a wealth tax. No wealth tax
What is the corporate tax rate in Bulgaria?
The corporate tax rate in Bulgaria is 10%. 10% flat corporate tax; 15% QDMTT for large MNEs