The income tax rate in Bulgaria, for both companies and individuals is a flat rate of 10%.
One of the lowest in Europe.
One of the lowest in Europe.
Capital gains tax rate for companies is 10%.
For individuals the rate for capital gains from sale of shares and dividend income is 5%.
For individuals the rate for capital gains from sale of shares and dividend income is 5%.
Losses can be carried forward up to five years, there is no carryback.
Tax withholding for payments to non-residents is 5% for dividends and 10% for interest and royalties.
Social security rates are 20.4% for employers, 13.3% for employees.
The standard VAT rate in Bulgaria is 20%. There is a reduced VAT rate of 7%.
