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Who is liable to pay Bulgarian Income Tax?

Individuals residing in Bulgaria are, in principle, subject to Bulgarian income tax while Non-residents are subject to Bulgarian income tax on certain categories of income from Bulgarian sources. Tax treaties between countries may however provide exceptions to these principles.

Who is a Bulgarian Tax Resident?

An individual is deemed to be a Bulgarian resident if he/she has a permanent address in Bulgaria, resides in Bulgaria for more than 183 days over a 12-month period or receives income or is under the employ of the Bulgarian government.

What is the tax year end?

31st December

When are tax returns due?

31st March of the following calendar year.

Is there a personal tax allowance?

Taxes are charged after relevant deductions with no allowances.

What are the tax rates?

Income earned in Bulgaria is taxed at a flat rate of 10%.

What are the social security rates?

Employees are required to contribute 17.3% of their gross earning in basic social security payments.

Can I be self-employed, or must I become an employee to work in Bulgaria?

You can be self-employed in Bulgaria. Contact us for more details.