Top income tax
10.0%
Worldwide system
Corporate tax
10.0%
DDS
20.0%
standard rate
Tax residency
183 days
68 tax treaties
Bulgaria tax profile
Data year: 2025
- Tax system
- Worldwide Flat 10% on both personal and corporate income - one of lowest in EU.
- Top PIT rate
- 10.0%
- Corporate tax rate
- 10.0%
- DDS
- 20.0%
- Capital gains tax
- 10.0% 10% flat. Listed shares on Bulgarian exchange exempt.
- Social security (employee)
- 13.8%
- Social security (employer)
- 18.9%
- Dividend withholding
- 5.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 10.0%
- Inheritance tax
- 6.6%
- Treaty count
- 68
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| BGN 0 | and above | 10.0% |
Tax flags
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if present 183+ days in any 12-month period, or centre of vital interests in Bulgaria
- Exit tax
- No
- CFC rules
- Yes EU Anti-Tax Avoidance Directive CFC rules implemented
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 30
Sources
- PwC Bulgaria Tax Summary (accessed Mar 23, 2026) PIT, CIT, DDS, social security