Bulgaria tax
Tax residence: More than 183 days in each 12-month period. No special regime for new residents in our records.
Checked against official sources on Change log
Tax residence
- More than 183 days in each 12-month period · Residing in Bulgaria more than 183 days makes a person a resident for tax purposes.
- Residence is decided by permanent address, centre of vital interests or presence over 183 days in each 12-month period.
- See residence rules in the PIT page.
Standard rules and foreign-source income
Standard rules
Personal income tax: flat 10% on total annual tax base
10% tax
Details
- On: Total annual tax base of residents on worldwide income
Bulgarian tax residents pay a flat 10% on the total annual tax base; dividends are taxed at a final 5%. 1 2
Taxed on
Total annual tax base of residents on worldwide income; Bulgarian-source income of non-residents.
Who it applies to
- Resident: permanent address in Bulgaria, more than 183 days in a 12-month period, or centre of vital interests in Bulgaria.
Exclusions
- Dividends and liquidation shares are taxed separately at a final 5%.
- Sole traders on the business-income base are taxed at 15%.
Days in the country
- More than 183 days in each 12-month period · Residing in Bulgaria more than 183 days makes a person a resident for tax purposes.
Tax residence
Residence is decided by permanent address, centre of vital interests or presence over 183 days in each 12-month period.
Visas
Not linked to a visa category.
Other taxes
Standard VAT rate is 20%; labour taxes and contributions make up 34.8% of labour costs.
Checked against official sources on Change log
Standard rules
Dividend final tax 5%
5% tax
Details
- On: Gross dividends and liquidation shares
Dividends and liquidation shares paid to residents and non-residents are subject to a final 5% tax. 1 2
Taxed on
Gross dividends and liquidation shares.
Who it applies to
- Applies to residents and non-resident individuals.
Tax residence
See residence rules in the PIT page.
Visas
Independent of visa.
Other taxes
Dividends paid to non-EU/EEA companies are also subject to 5% withholding tax.
Checked against official sources on Change log
Standard rules
Corporate income tax 10%
10% tax
Details
- On: Taxable profit of resident legal persons and of permanent establishments of non-residents
- Who: Resident commercial corporations
Resident commercial companies pay corporate income tax at 10% of taxable profit. 3 2
Taxed on
Taxable profit of resident legal persons and of permanent establishments of non-residents.
Who it applies to
- Resident commercial corporations.
Tax residence
Not applicable.
Visas
Independent of visa.
Other taxes
Dividend tax of 5% applies on distribution.
Checked against official sources on Change log
VAT, social security and other taxes
- Standard VAT rate is 20%; labour taxes and contributions make up 34.8% of labour costs.
- Dividends paid to non-EU/EEA companies are also subject to 5% withholding tax.
- Dividend tax of 5% applies on distribution.
Questions people ask
When do you become a tax resident in Bulgaria?
More than 183 days in each 12-month period (Residing in Bulgaria more than 183 days makes a person a resident for tax purposes). Residence is decided by permanent address, centre of vital interests or presence over 183 days in each 12-month period.
How are Digital nomad permit holders taxed in Bulgaria?
No special regime in our records is tied to the Digital nomad permit. The standard rules apply: Bulgarian tax residents pay a flat 10% on the total annual tax base; dividends are taxed at a final 5%.
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
Sources (3)
Official sources
- Personal Income Taxes · Ministry of Finance of Bulgaria · checked 2026-10-10
- Why Bulgaria: tax rates and key figures · InvestBulgaria Agency · checked 2026-10-10
- Corporation Tax · Ministry of Finance of Bulgaria · checked 2026-10-12