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PricingTax guides · Bulgaria · 2026
Updated
Bulgaria charges a flat 10%15 corporate income tax on company profit. A dividend paid to you then carries 5%167, and your own income is taxed at a flat 10%28. This page walks a company owner through the order of steps when moving tax residence to Bulgaria, and what each step costs.
EU memberSchengen
Each figure carries the date we last checked it and the law behind it. The rate is the same for Bulgarian and foreign owners.
Figures checked
The corporate tax rate in Bulgaria is a flat 10%15 on the worldwide profit of a resident company — no brackets, no surcharge by size. Losses can be carried forward for 5 years1; there is no carry-back. Large groups are the one exception:
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Since 1 January 2026 Bulgaria uses the euro (1 EUR = 1.95583 BGN) and the VAT threshold is €51,13039, counted per calendar year. A 2026 draft budget proposal to double dividend tax was dropped; 5%167 applies for 2026.
Dividends paid to EU/EEA tax-resident companies are exempt from withholding; a double tax treaty can reduce the rate for others. Which treaty rate applies to you depends on your residence certificate — we check it case by case.
Holding crypto in the company or personally? See crypto tax in Bulgaria.
Running an EOOD in Bulgaria? We keep the books and file the returns.
From €110usually 5–10 working daysIndicative prices; the final quote depends on your case.
PIT Act Art. 4(1): resident regardless of citizenship if (1) permanent address in Bulgaria (unless centre of vital interests is elsewhere), or (2) present in Bulgaria more than 183 days in any 12-month period (resident for the year in which 183 days are exceeded), or (3) posted abroad by the Bulgarian state or a Bulgarian enterprise, or (4) centre of vital interests in Bulgaria. DTT tie-breakers prevail.213
Step by step, the usual order for an owner is: (1) residence permit and address in Bulgaria; (2) count the days — the switch happens in the year you pass 183; (3) decide where the company is managed, because a company run from Bulgaria can itself become taxable here; (4) request a Bulgarian residence certificate for the treaty country. Working out your own tax bill is an individual consultation, not this page.
Need the permit first? See the single permit and permanent residence.
Set up tax residencyNo special corporate regime is listed in our reference data for 2026. Every resident company pays the same flat 10%15, and every resident individual the same 10%28 — the low flat rates are the regime.
If a regime is introduced, we add it here with the date it takes effect and the law that created it.
Residency test: see when you become resident.
Maximum monthly insurable income raised to EUR 2,300 (2026 social security budget adopted 22 Jul 2026).
What this means for a company owner: Salaried directors pay contributions on a higher monthly ceiling from August.
2026 State Social Security Budget Act promulgated (SG No. 68): max insurable income EUR 2,300 and min for self-employed EUR 620.20 from 1 Aug 2026; no Guaranteed Receivables Fund contributions for 2026.
Euro adopted (1 EUR = 1.95583 BGN); VAT registration threshold set at EUR 51,130 on calendar-year basis; minimum capital of EOOD/OOD becomes EUR 1.
What this means for a company owner: Invoices, accounts and thresholds are now in euro; check whether your turnover crosses the new VAT line.
Minimum monthly wage raised to EUR 620.20 (affects digital nomad income threshold).
What this means for a company owner: Invoices, accounts and thresholds are now in euro; check whether your turnover crosses the new VAT line.
Euro Introduction: AD minimum capital EUR 25,000 (was BGN 50,000); register capital converted automatically; articles to be updated by 31 Dec 2026.
What this means for a company owner: Invoices, accounts and thresholds are now in euro; check whether your turnover crosses the new VAT line.
Proposal (2026 draft budget) to double dividend tax to 10% dropped; 5% remains.
What this means for a company owner: Owners keep the lower dividend tax in 2026; plan distributions on the current rate.
Tell us where you and your company are resident now, and what the company earns. We reply with the filings that apply and a quote for handling them.
10%, flat, on the worldwide profit of a resident company. Only very large multinational groups fall under the Pillar Two minimum tax on top of it.
5%. It is a final tax for individuals and a withholding tax for non-resident companies; EU/EEA resident companies are exempt, and a treaty may lower it for others.
No. It is an EU member with a low flat rate, full reporting and exchange of tax information. A company pays 10% on profit, and 20% VAT applies once turnover passes €51,130.
When domestic turnover in a calendar year exceeds €51,130. The application goes to the National Revenue Agency within 7 days of crossing it. We prepare and file it; voluntary registration earlier is also possible.
Moving your company and your residence?
Tell us where you and the company are resident today. We reply with the order of steps and a quote for the filings.
Get a quoteUsed for Corporate income tax, Dividend withholding tax, Tax loss carry-forward
Used for Personal income tax (flat), Tax residency rule
Used for Standard VAT rate, Reduced VAT rate, VAT registration threshold, Deadline to apply for VAT registration
Used for Social contributions, total, Maximum monthly insurable income, Minimum insurable income, self-employed
Used for Corporate income tax
Used for Dividend withholding tax
Used for Dividend withholding tax
Used for Personal income tax (flat)
Used for VAT registration threshold
Used for Social contributions, total
Used for Maximum monthly insurable income
Used for Minimum monthly wage
Used for Tax residency rule