Zum Inhalt springen
Eine Kleinunternehmerin eröffnet einen frisch eingerichteten Laden in Sofia

Company formation

Setting Up a Company

A Bulgarian limited liability company needs just 1 € of capital and costs 28,12 € to register online. Foreign founders can do it remotely through a local agent with a notarised power of attorney.

Minimum capital of an EOOD or OOD
1 €1
Minimum capital of an EOOD or OOD
State fee to register online (€56.24 on paper)
28,12 €2
State fee to register online (€56.24 on paper)
Minimum capital of a joint-stock company
25.000 €1
Minimum capital of a joint-stock company
Turnover in a calendar year that makes VAT registration compulsory
51.130 €5
Turnover in a calendar year that makes VAT registration compulsory

Legal forms

Legal forms
Form Owners Minimum capital
EOOD, single-owner limited liability company One person or company 1 €
OOD, limited liability company Two or more 1 €
EAD, single-owner joint-stock company One 25.000 €, at least 25 % paid in
AD, joint-stock company Two or more 25.000 €, at least 25 % paid in
ET, sole trader One individual None; the owner is personally liable
Branch of a foreign company The parent company None; the parent is liable

Quelle: Ministry of Economy, Investments and Industry: Choice of legal form, registration documents and procedure1

Most foreign investors choose an EOOD or OOD: the owners are liable only up to their capital, and the company can be set up and run with little formality. If the capital is more than 1 €, at least 70 % must be paid in before registration.1

Steps to register

  • Choose the name, business activity, registered address in Bulgaria and manager, and check the name is free in the Commercial Register.
  • Sign the founding documents and the manager’s specimen signature; a foreign founder signs before a notary abroad, with an apostille and translation.
  • Pay in the capital to a Bulgarian bank account opened for the company and get the bank’s certificate.
  • File with the Commercial Register of the Registry Agency, online or on paper, and receive the company number (EIK).
  • Register for VAT if needed and open the operating bank account.

Quelle: Ministry of Economy, Investments and Industry: Choice of legal form, registration documents and procedure; Fenchell: How to form an EOOD remotely1,3

Time and cost

Time and cost
Commercial Register fee 28,12 € online, 56,24 € on paper
Notary Varies; for signatures and powers of attorney
Remote set-up by a service provider Packages from about 890 € plus VAT
Typical time About three weeks for a founder abroad, plus the register’s processing time

Quelle: Wise: Cost of starting a business in Bulgaria (Registry Agency fees and VAT threshold); Fenchell: How to form an EOOD remotely2,3

Budget too for a registered address, an accountant and the annual financial statements, which every company must file.

After registration

  • VAT: registration is compulsory within 7 days once taxable turnover passes 51.130 € in the current or previous calendar year, and possible earlier on request.
  • Staff: employment contracts are registered with the National Revenue Agency within three days; see the fact sheet on employing staff.
  • Owners: the people who ultimately own or control the company must be recorded in the register.
  • Tax: profits are taxed at 10 %, and dividends paid to individuals at 5 %.

Quelle: Wise: Cost of starting a business in Bulgaria (Registry Agency fees and VAT threshold); Fenchell: How to form an EOOD remotely; Deloitte: International Tax, Bulgaria Highlights 2026; PwC Worldwide Tax Summaries: Bulgaria, corporate, other taxes (VAT registration from 2026)2,3,4,5

Häufig gestellte Fragen

What is the minimum capital to set up a limited company in Bulgaria?

An EOOD or OOD in Bulgaria requires minimum capital of €1. If the capital is more than €1, at least 70% must be paid in before registration.

How much does it cost to register a company in Bulgaria?

The Commercial Register fee is €28.12 for online registration or €56.24 on paper. Notary fees vary, and remote set-up packages from a service provider start at about €890 plus VAT.

Can a foreign founder set up a company in Bulgaria remotely?

Yes. A foreign founder can set up a Bulgarian company remotely through a local agent with a notarised power of attorney. The typical set-up time for a founder abroad is about three weeks, plus the register’s processing time.

When must a company register for VAT in Bulgaria?

VAT registration is compulsory within seven days once taxable turnover passes €51,130 in the current or previous calendar year. A company may also register earlier on request.

What are the company profit and dividend tax rates in Bulgaria?

Bulgarian company profits are taxed at 10%, while dividends paid to individuals are taxed at 5% in Bulgaria.

Quellen

  1. Ministry of Economy, Investments and Industry: Choice of legal form, registration documents and procedure
  2. Wise: Cost of starting a business in Bulgaria (Registry Agency fees and VAT threshold)
  3. Fenchell: How to form an EOOD remotely
  4. Deloitte: International Tax, Bulgaria Highlights 2026 (PDF)
  5. PwC Worldwide Tax Summaries: Bulgaria, corporate, other taxes (VAT registration from 2026)

Zahlen geprüft am 13. Oktober 2026. Von InvestBulgaria zur allgemeinen Information erstellt. Dies ist keine Anlage-, Steuer- oder Rechtsberatung; bitte lassen Sie die Angaben von einem qualifizierten Berater bestätigen, bevor Sie handeln.

investbulgaria.com Unternehmen, Branchen, Regionen und Ratgeber für Geschäfte in Bulgarien seit 2004.

Faktenblatt Nr. 07 · Oktober 2026 © Invest Bulgaria Group Ltd

Frühere Ausgaben

Weitere Faktenblätter

  • Nr. 01 Oktober 2026

    Investment environment

    Bulgaria at a Glance

    The country, the economy and the business climate in one page: population, GDP, growth, the euro, Schengen, tax and the legal basics.

    116,0 Mrd. € GDP in 2025 (preliminary)

    Faktenblatt lesen
  • Nr. 02 Oktober 2026

    Tax

    Taxes in Bulgaria

    Corporate and personal income tax, withholding taxes, VAT, social security, property and transfer taxes, Pillar Two and filing deadlines for 2026.

    10 % Corporate income tax

    Faktenblatt lesen
  • Nr. 03 Oktober 2026

    Incentives

    Investment Incentives and Industrial Zones

    Class A, B and C investment certificates and their thresholds in euro, priority projects, the 100% corporate tax relief in high-unemployment areas, and the state industrial zones.

    5 Mio. € Class A threshold for manufacturing (Class B: €2.5 m)

    Faktenblatt lesen
  • Nr. 04 Oktober 2026

    Costs

    Operating Costs in Bulgaria

    What it costs to run a business in 2026: wages and labour costs, office and warehouse rents in Sofia, electricity and gas for business, and general price levels.

    12,0 € Labour cost per hour, 2025 (EU: €34.9)

    Faktenblatt lesen
  • Nr. 05 Oktober 2026

    Labour

    Salaries and Labour Costs

    Average and minimum wages in 2026, pay by sector, what an employer pays on top of a salary, and how Bulgaria compares with Western Europe.

    1.444 € Average gross wage a month, Q2 2026

    Faktenblatt lesen
  • Nr. 06 Oktober 2026

    Employment law

    Employing Staff in Bulgaria

    Employment contracts, probation, working time and overtime, leave and sick pay, notice, severance and collective dismissals under the Labour Code in 2026.

    6 months Longest probation period

    Faktenblatt lesen
  • Nr. 08 Oktober 2026

    FDI

    Foreign Direct Investment

    Foreign direct investment into Bulgaria in 2025 and the first half of 2026: flows, reinvested earnings, the largest investor countries and the total stock.

    3,26 Mrd. € Net FDI inflow in 2025 (preliminary)

    Faktenblatt lesen
  • Nr. 09 Oktober 2026

    Credit ratings

    Bulgaria’s Credit Ratings

    Bulgaria’s sovereign ratings from S&P, Fitch, Moody’s, Scope and DBRS in October 2026, the reasons behind the positive outlooks, and the agencies’ forecasts.

    BBB+ S&P, positive outlook (May 2026)

    Faktenblatt lesen
  • Nr. 10 Oktober 2026

    Commercial property

    Offices and Logistics in Sofia

    Sofia’s office and warehouse markets in mid-2026: stock, vacancy, rents, new supply, take-up and investment yields.

    2,36 m m² Modern office stock in Sofia

    Faktenblatt lesen
  • Nr. 11 Oktober 2026

    Housing

    The Residential Property Market

    Home prices and their growth in 2026, new-build prices and rents in Sofia, mortgage rates, buying costs and taxes, and who may buy land.

    +15,5 % Home prices, Q2 2026 on a year earlier

    Faktenblatt lesen
  • Nr. 12 Oktober 2026

    Intellectual property

    Protecting Intellectual Property

    How to protect a brand or an invention in Bulgaria in 2026: national and EU trade marks and their fees, the Unitary Patent and the Unified Patent Court.

    265,87 € Bulgarian trade mark, up to three classes

    Faktenblatt lesen