🇧🇬 Bulgaria
BG / BGR #103
Nomad Score
65.0
Cities
19
🇧🇬 BULGARIA TAX PROFILE
Data year: 2025
Tax System
Worldwide
Flat 10% on both personal and corporate income - one of lowest in EU.
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.
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
Participation Exemption
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| BGN 0 | and above | 10.0% | -- |
🏠 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
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
🔗 RELATED
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