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BG

Bulgaria

Southeast Europe EU Schengen BGN

BG · BGR · #103 · 19 cities

Nomad score 63/100 Compare
Top income tax 10.0% Worldwide system
Corporate tax 10.0%
DDS 20.0% standard rate
Tax residency 183 days 70 tax treaties

Bulgaria tax profile

Data year: 2026

Tax system
Worldwide Flat 10% on the total annual personal tax base and on corporate taxable profit — among the lowest headline rates in the EU. The euro replaced the lev as legal tender from 1 January 2026 (fixed conversion 1 EUR = 1.95583 BGN).
Top PIT rate
10.0%
Corporate tax rate
10.0%
DDS
20.0%
Capital gains tax
10.0% Generally 10% on net annual gains from disposals of property, vehicles, and financial instruments (including virtual currencies from 2026). Listed shares on a Bulgarian or EU/EEA regulated market are exempt; SME growth-market share disposals are permanently exempt from 2026.
Social security (employee)
13.8%
Social security (employer)
18.9%
Social security cap (annual)
EUR 27,600
Dividend withholding
5.0%
Interest withholding
10.0%
Royalty withholding
10.0%
Inheritance tax
6.6%
Treaty count
70
Tax authority: National Revenue Agency Website

Income tax brackets

Personal income
Personal income brackets
Bracket min Bracket max Rate USD equivalent
EUR 0 and above 10.0% --
Local currency: EUR

Tax flags

Crypto Rules Participation Exemption

Tax residency

Days threshold
183 days
Residency rules
Resident if present more than 183 days in any 12-month period, if you have a permanent address in Bulgaria (unless your centre of vital interests is abroad), or if your centre of vital interests is in Bulgaria.
Exit tax
No
CFC rules
Yes EU Anti-Tax Avoidance Directive controlled foreign company rules apply.

Filing information

Fiscal year
01-01 – 12-31
Filing deadline
April 30
Extension deadline
September 30
Annual personal return due 30 April (10 January–30 April filing window per NRA). Electronic filing by 31 March with full payment can earn a 5% reduction of tax due (capped). One corrective return without penalty allowed by 30 September. Sole traders file between 1 March and 30 June.

Sources

Change history

    • Brackets updated

    Refreshed 2026 profile — EUR currency, verified date, treaty count 70, social security annual cap, crypto flag, extension deadline, sources and prose (https://www.minfin.bg/en/827, https://nra.bg/wps/portal/nra/mezhdunarodni-deinosti/siddo, https://taxsummaries.pwc.com/bulgaria)

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