Europe
Bulgaria: tax at a glance
The EU's flat-tax pioneer, with personal and corporate rates both at 10%. It adopted the euro on 1 January 2026.
Worldwide (residence-based)
Last verified
Ways to relocate to Bulgaria
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 10%A flat 10% on personal income, unchanged after euro adoption.
- Corporate income
- 10%
- Capital gains
- 10%, taxed as income, though shares sold on an EU/EEA regulated market are exempt
- VAT / DDS, the local name for VAT
- 20%
- Dividends (WHT)
- 5%
- Interest (WHT)
- 10%
- Royalties (WHT)
- 10%
- Social security (employee)
- ~13.8%
- Social security (employer)
- ~19%
- Wealth tax
- None
- Inheritance / estate
- A municipal rate of 0.4-6.6%, with spouses and children exempt
- Property tax
- An annual municipal real estate tax of about 0.01-0.45%
- Other
- The euro was adopted on 1 Jan 2026 at a fixed rate of 1 EUR = 1.95583 BGN. A proposed dividend tax hike to 10% was rejected.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- Yes, leaving has a cost
- CFC rules
- Yes
- CRS
- Participating
A special regime for new arrivals
There is no separate special regime. The 10% flat rate, 5% dividend tax and 0% CGT on EU/EEA-listed securities are the regime itself. Social security is capped, which matters for high earners.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.