--- title: "Bulgaria tax for new residents 2026: rates and regimes" url: https://settleanywhere.com/countries/bulgaria/tax/ lang: en updated: 2026-10-12 --- # 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 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## 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%. (sources 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 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) 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. (sources 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 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) 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. (sources 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 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## 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 1. [Personal Income Taxes](https://www.minfin.bg/en/827) · Ministry of Finance of Bulgaria · checked 2026-10-10 2. [Why Bulgaria: tax rates and key figures](https://investbg.government.bg/about-bulgaria/) · InvestBulgaria Agency · checked 2026-10-10 3. [Corporation Tax](https://www.minfin.bg/en/786) · Ministry of Finance of Bulgaria · checked 2026-10-12