Europe · Tax guide

Bulgaria

Bulgaria has one of the EU's lowest corporate tax rates at 10%, charges VAT at 20%, and adopted the euro in 2026. Taxes are administered by the National Revenue Agency (NRA).

Updated 1 October 2026 · 0 of 5 figures checked against official sources

Check your obligations

At a glance

Corporate income tax: 10%
VAT: 20%
Withholding on dividends: 5%

Corporate income tax

Companies pay 10%, with advance payments above set revenue levels and an annual return by 30 June.

VAT

VAT is 20%. Registration is required within seven days of turnover exceeding €51,130; returns are monthly.

Withholding tax

Dividends carry 5% withholding, and interest, royalties and technical services paid to non-residents 10%, unless EU directives or a treaty reduce them.

Key dates

By the 14th of each monthVAT return and payment
30 JuneAnnual corporate income tax return

Figures and sources

5 figures

Corporate income tax rate10%

Corporate Income Tax Act, Art. 20
Under professional review
Standard VAT rate (9% reduced)20%

VAT Act, Art. 66
Under professional review
Annual turnover above which VAT registration is required€51,130

VAT Act, Art. 96
Under professional review
Withholding on dividends5%

Corporate Income Tax Act, Art. 194
Under professional review
Withholding on interest, royalties and technical services paid to non-residents10%

Corporate Income Tax Act, Art. 195
Under professional review

Indicative only. This assessment is a high-level overview of tax obligations in Bulgaria based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Bulgaria (a Bulgarian tax adviser) before making compliance decisions.