Taxes in Bulgaria
The main taxes
| Tax | Rate in 2026 | Who pays |
|---|---|---|
| Corporate income tax | 10% | Companies and branches |
| Personal income tax | 10% flat | Individuals |
| Dividends | 5%; 0% to EU and EEA companies | Withheld by the paying company |
| VAT | 20%; 9% reduced; 0% on exports | Businesses, passed to customers |
| Social security and health | 32.7% to 33.4% of pay, shared | Employers and employees |
| Property tax | 0.01% to 0.45% a year | Owners |
| Transfer tax on property | 0.1% to 3% | Buyers |
| Inheritance and gift tax | 0.4% to 6.6%; close family exempt | Heirs and recipients |
Source: Deloitte: International Tax, Bulgaria Highlights 2026; PwC Worldwide Tax Summaries: Bulgaria, corporate, other taxes1,3
There is no capital duty, stamp duty or net wealth tax, and no branch remittance tax.1
Deadlines
| Return or payment | Due |
|---|---|
| VAT return and payment | 14th of the following month |
| Income tax withheld from pay | 25th of the following month |
| Personal income tax return | 30 April of the following year |
| Corporate tax return and final payment | Between 1 March and 30 June of the following year |
| Advance corporate tax | Monthly or quarterly, depending on turnover |
Source: Deloitte: International Tax, Bulgaria Highlights 2026; PwC Worldwide Tax Summaries: Bulgaria, corporate, other taxes; PwC Worldwide Tax Summaries: Bulgaria, corporate tax administration1,3,4
Taxes in euro
Bulgaria adopted the euro on 1 January 2026. Returns for periods from 2026 onwards are filed in euro, and older amounts in leva are converted at exactly BGN 1.95583 to €1, rounded to the cent. Municipal property tax notices are issued in euro.5
Frequently Asked Questions
What are the main tax rates in Bulgaria in 2026?
Bulgaria’s corporate income tax and personal income tax rates are both 10% in 2026. Dividend tax is 5%, or 0% for EU and EEA companies; standard VAT is 20%, with a 9% reduced rate and 0% on exports.
When are tax returns and payments due in Bulgaria?
In Bulgaria, VAT returns and payments are due by the 14th of the following month, and income tax withheld from pay is due by the 25th. Personal income tax returns are due by 30 April of the following year; corporate tax returns and final payments are due between 1 March and 30 June. Advance corporate tax is paid monthly or quarterly, depending on turnover.
How is dividend tax charged in Bulgaria?
Dividend tax in Bulgaria is 5%, with a 0% rate for EU and EEA companies. The company paying the dividend withholds the tax.
Are tax returns in Bulgaria filed in euros?
Yes. Bulgaria adopted the euro on 1 January 2026, and tax returns for periods from 2026 onwards are filed in euros. Older amounts in leva are converted at exactly BGN 1.95583 to €1 and rounded to the cent.
Does Bulgaria have stamp duty or wealth tax?
In 2026, Bulgaria has no stamp duty, capital duty, net wealth tax or branch remittance tax, so these taxes do not apply.
Each tax in detail
Corporate Tax
A flat 10% on profits, losses carried forward five years, 15% minimum for large groups.
10% Corporate income tax rate
Read more
Income Tax
A flat 10% with no brackets; 5% on dividends; EU bank interest tax-free.
10% Flat rate on all income bands
Read more
VAT
20% standard, 9% reduced; registration above €51,130 a year; returns by the 14th.
20% Standard rate
Read more
Capital Gains Tax
10% on gains; homes held three years and shares on EU markets are tax-free.
10% Tax on capital gains
Read more
Property Taxes
Transfer tax of 0.1% to 3% on purchase; annual tax of 0.01% to 0.45%.
0.1–3% Transfer tax on buying property, paid by the buyer
Read more
Social Security
Employer 18.92% to 19.62%, employee 13.78%, on pay up to €2,300 a month.
18.92–19.62% Employer contributions
Read more
Sources
- Deloitte: International Tax, Bulgaria Highlights 2026 (PDF)
- PwC Worldwide Tax Summaries: Bulgaria, corporate withholding taxes
- PwC Worldwide Tax Summaries: Bulgaria, corporate, other taxes
- PwC Worldwide Tax Summaries: Bulgaria, corporate tax administration
- PwC Worldwide Tax Summaries: Bulgaria, individual, significant developments
Figures checked 13 October 2026. Prepared by InvestBulgaria for general information. It is not investment, tax or legal advice; please confirm details with a qualified adviser before acting.
