Bulgarian Taxes

Tax Highlights

Corporate Income Tax – 10%
Withholding Tax – 10%

Dividend Tax – 5%
Dividend Tax for EU companies – 0%

Personal Income Tax – 10%
Securities (employer) ~ 18.92%
Securities (employee) ~ 13.78%
*Max. monthly security basis ~ 1500 €

VAT – 20%
VAT for Tourism – 9%
VAT for EU Supplies – 0%
VAT for Export – 0%

Taxes on expenses for:
Representative purpose – 10%
Social benefits – 10%
Personal purpose – 10%

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