Source-cited draft: corporate income tax for Bulgaria (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Corporate income tax rate
10% flatCorporate Income Tax Act (ZKPO) — https://taxsummaries.pwc.com/bulgaria/corporate/taxes-on-corporate-income
Tax base
Accounting financial result adjusted for tax purposes (permanent and temporary differences)Corporate Income Tax Act (ZKPO) — https://taxsummaries.pwc.com/bulgaria/corporate/income-determination
Pillar Two QDMTT effective rate
15% effective minimum for in-scope groups (consolidated revenue > EUR 750m) (approx — confirm)Corporate Income Tax Act (ZKPO) — Pillar Two / QDMTT provisions
Alternative tax — maritime shipping
Tonnage-based alternative tax regime available for qualifying maritime operatorsCorporate Income Tax Act (ZKPO) — https://taxsummaries.pwc.com/bulgaria/corporate/taxes-on-corporate-income
WHT on dividends — non-residents
5% (unless reduced by tax treaty)Corporate Income Tax Act (ZKPO) — https://taxsummaries.pwc.com/bulgaria/corporate/withholding-taxes
WHT on dividends — EU/EEA residents
0% (exempt under domestic law / Parent-Subsidiary Directive)Corporate Income Tax Act (ZKPO) — https://taxsummaries.pwc.com/bulgaria/corporate/withholding-taxes
WHT on interest — non-residents
10% (unless reduced by tax treaty)Corporate Income Tax Act (ZKPO) — https://taxsummaries.pwc.com/bulgaria/corporate/withholding-taxes
WHT on royalties — non-residents
10% (unless reduced by tax treaty)Corporate Income Tax Act (ZKPO) — https://taxsummaries.pwc.com/bulgaria/corporate/withholding-taxes
WHT on interest/royalties — EU associated companies
0% where 25%+ holding maintained for at least 2 years (Interest & Royalties Directive)Corporate Income Tax Act (ZKPO) — https://taxsummaries.pwc.com/bulgaria/corporate/withholding-taxes
Annual CIT return deadline
Between 1 March and 30 June of the year following the tax yearCorporate Income Tax Act (ZKPO) — https://taxsummaries.pwc.com/bulgaria/corporate/tax-administration
CIT payment deadline
30 June of the year following the tax yearCorporate Income Tax Act (ZKPO) — https://taxsummaries.pwc.com/bulgaria/corporate/tax-administration
Advance installments — monthly
Monthly advance CIT for companies with prior-year net sales revenue above BGN 3,000,000 (approx — confirm)Corporate Income Tax Act (ZKPO) — https://taxsummaries.pwc.com/bulgaria/corporate/tax-administration
Advance installments — quarterly
Quarterly advance CIT for companies with prior-year net sales revenue between BGN 300,000 and BGN 3,000,000 (approx — confirm)Corporate Income Tax Act (ZKPO) — https://taxsummaries.pwc.com/bulgaria/corporate/tax-administration
Advance installments — exemption
No advance payments for companies with prior-year net sales revenue below BGN 300,000 (approx — confirm)Corporate Income Tax Act (ZKPO) — https://taxsummaries.pwc.com/bulgaria/corporate/tax-administration
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Bulgaria levies a flat 10% corporate income tax on the accounting profit adjusted for tax purposes, one of the lowest rates in the EU. Large multinational groups may face a 15% effective rate under Pillar Two.
Need a company or personal tax return in Bulgaria? Tell OpenAccountants what is due and when. Start with a free 30-minute call. We confirm availability, the accountant responsible and the price before you commit.
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Other Bulgaria computations in the OpenAccountants Tax Library.
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