Incentives
Investment Incentives and Industrial Zones
The Investment Promotion Act rewards projects that bring capital and jobs with faster permits, land without tender, help with infrastructure and training, and refunds of social contributions. Manufacturers in high-unemployment areas can also keep their corporate tax.
- Class A threshold for manufacturing (Class B: €2.5 m)
- €5 m1
- Class A threshold for manufacturing (Class B: €2.5 m)
- Corporate tax relief for manufacturers in high-unemployment areas
- 100%2
- Corporate tax relief for manufacturers in high-unemployment areas
- Municipalities that qualified for the relief in 2025, of 265
- 1514
- Municipalities that qualified for the relief in 2025, of 265
Certificate thresholds by investment
| Project | Class A | Class B |
|---|---|---|
| Manufacturing | €5,000,000 | €2,500,000 |
| Warehousing and storage | €1,500,000 | €750,000 |
| Municipalities with unemployment at or above the national average | €2,000,000 | €1,000,000 |
| High-tech manufacturing | €2,000,000 | €1,000,000 |
| High-tech services | €1,000,000 | €500,000 |
Source: InvestBulgaria Agency: Regulations for Application of the Investment Promotion Act1
Or by investment and new jobs
| Project | Class A | Class B |
|---|---|---|
| Manufacturing | €2,000,000 and 100 jobs | €1,000,000 and 50 jobs |
| Services | €500,000 and 100 jobs | €250,000 and 50 jobs |
| Municipalities with unemployment at or above the national average | €50,000 and 25 jobs | €25,000 and 10 jobs |
| High-tech manufacturing | €50,000 and 25 jobs | €25,000 and 10 jobs |
| High-tech services | €50,000 and 50 jobs | €25,000 and 25 jobs |
Source: InvestBulgaria Agency: Regulations for Application of the Investment Promotion Act1
New jobs must be kept for at least 36 months after the project is completed. Class C certificates, issued by municipalities, cover smaller projects up to the Class B threshold.1
What a certificate brings
- Shorter deadlines for permits and other administrative services (Class A and B).
- Individual service from the InvestBulgaria Agency through the procedures (Class A).
- State or municipal land bought or leased without a tender (Class A and B).
- Infrastructure: financial support for roads, water and power connections to the site.
- Training grants for people hired into new jobs, in high-tech activities and high-unemployment municipalities.
- Refund of employer social and health contributions for new jobs: up to 24 months in high-unemployment municipalities for manufacturing and high-tech services, otherwise 12 months.
Source: Ministry of Economy, Investments and Industry: Investment promotion measures; Point of Single Contact: Bulgaria investment environment3,5
Priority investment projects
The largest projects can be certified as priority projects. They get a government working group to help with procedures, state or municipal property below market price (but not below its tax value), and grants of up to 50% of the cost of investments in education and research, or up to 10% in manufacturing.5
Corporate tax relief
A manufacturer that carries out an initial investment only in municipalities where unemployment was at least 25% above the national average in the previous year can keep up to 100% of its corporate tax, provided it reinvests the money there. It must keep at least 10 jobs, at least 30% of staff must live in the municipality, and some sectors such as transport, mining, steel and energy are excluded.2,3
The list of qualifying municipalities is published every year by the Minister of Finance. In 2025, 151 of the 265 municipalities qualified.4
State industrial zones
The National Company Industrial Zones runs six operating zones, in Sofia (Bozhurishte), Burgas, Varna, Ruse, Vidin and Svilengrad, and is developing five more in Kardzhali, Stara Zagora, Karlovo, Telish and Suvorovo. Sofia-Bozhurishte alone covers almost 300 hectares.6
Frequently Asked Questions
What investment qualifies for a Class A or Class B manufacturing certificate in Bulgaria?
Manufacturing projects qualify for Class A certification with an investment of €5,000,000, or Class B with €2,500,000. Alternatively, they can qualify with €2,000,000 and 100 jobs for Class A, or €1,000,000 and 50 jobs for Class B.
Can an investment certificate in Bulgaria be based on creating jobs?
Yes. A manufacturing project can qualify with €2,000,000 invested and 100 new jobs for Class A, or €1,000,000 and 50 new jobs for Class B. The new jobs must be maintained for at least 36 months after project completion.
What support does an investment certificate provide in Bulgaria?
Class A and B certificates shorten deadlines for permits and other administrative services and allow state or municipal land to be bought or leased without a tender. Support may include infrastructure funding, training grants and employer social and health contribution refunds for new jobs: up to 24 months in high-unemployment municipalities for manufacturing and high-tech services, and 12 months otherwise. Class A investors also receive individual service from InvestBulgaria Agency.
Can manufacturers get 100% corporate tax relief in Bulgaria?
Yes. A manufacturer can retain up to 100% of corporate tax if it makes an initial investment only in a municipality where unemployment was at least 25% above the national average in the previous year and reinvests the tax there. It must maintain at least 10 jobs, ensure at least 30% of staff live in the municipality, and avoid excluded sectors such as transport, mining, steel and energy. In 2025, 151 of 265 municipalities qualified.
Where are the state industrial zones in Bulgaria?
The National Company Industrial Zones operates six zones in Sofia (Bozhurishte), Burgas, Varna, Ruse, Vidin and Svilengrad. It is developing five more in Kardzhali, Stara Zagora, Karlovo, Telish and Suvorovo; Sofia-Bozhurishte covers almost 300 hectares.
Sources
- InvestBulgaria Agency: Regulations for Application of the Investment Promotion Act (PDF)
- Ministry of Finance: Corporation tax and tax reliefs
- Ministry of Economy, Investments and Industry: Investment promotion measures
- Bulgarian Chamber of Commerce and Industry: Bulgaria in Figures 2026 (PDF)
- Point of Single Contact: Bulgaria investment environment
- National Company Industrial Zones
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.
