- Income tax brackets updated
Refreshed 2026 profile — EUR currency, verified date, treaty count 70, social security annual cap, crypto flag, extension deadline, sources and prose (minfin.bg, nra.bg, taxsummaries.pwc.com)
BG
Bulgaria
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
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | and above | 10.0% |
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
Sources
- Ministry of Finance — Personal income taxes (accessed Oct 9, 2026) Flat 10% PIT, residency tests, April 30 annual return window
- NRA — Double taxation treaties (SIDDО) (accessed Oct 9, 2026) 70 DTTs in force covering 71 countries (Yugoslavia treaty applies to Serbia and Montenegro)
- PwC Bulgaria Tax Summary (accessed Oct 9, 2026) Euro from 2026, social security caps, WHT, capital gains, filing, crypto in financial assets
- Ministry of Finance — Inheritance tax (accessed Oct 9, 2026) Municipal inheritance tax bands; statutory maximum 6.6% for non-lineal heirs