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Europe

Bulgaria

Currency

BGN

Corporate Tax

10%

Personal Income Tax

10%

VAT / GST

20%

Corporate Income Tax

Headline rate10%

Flat 10% (one of lowest in EU).

Personal Income Tax

Top marginal rate10%

Flat 10% PIT.

Value Added Tax / GST

Standard rate20%

Standard 20%; 9% reduced.

Withholding Taxes

Dividends

5%

Interest

10%

Royalties

10%

Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.

Social Security Contributions

~33% total (employer ~18% + employee ~14%, capped).

Wealth & Capital Taxes

Capital Gains Tax

10% (income)

Inheritance / Estate Tax

0–6.6%

Capital (Net Worth) Tax

0%

Property Tax

Property tax ~0.1–0.45%

Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.

Filing Deadlines

Corporate returnWithin 3 months after year-end; quarterly instalments
Personal / PAYEWithheld monthly; annual return by 30 April following year
VAT / GSTMonthly, by 14th of following month

Tax Year

Calendar year

Notes

EU holding company regime exempts dividends/capital gains. Investment zones incentives.