Bulgarian Taxation

Taxation regime in Bulgaria falls into two principal categories:

Snapshot

VAT - 20%
VAT for Tourism - 9%
VAT for EU Supplies - 0%
VAT for Export - 0%

Corporate Income Tax - 10%
Dividend Tax - 5%
distributed to EU/EAA companies - 0%
Withholding Tax - 10%

Corporate taxes upon expenses:
Representative expenses - 10%
Social expenses - 10%
Expenses for vehicle - 10%

Personal Income Tax - 10%
Securities (employer) ~ 17.80%
Securities (employee) ~ 12.90%
Maximum Security Basis - 1329.36€

Direct taxes:

Indirect Taxation:

Tax Administration

Double Tax Treaties