Source-cited draft: tax overview for Bulgaria (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Tax year
Calendar year (1 January – 31 December)Corporate Income Tax Act (ZKPO) — https://taxsummaries.pwc.com/bulgaria/corporate/tax-administration
Currency
Bulgarian lev (BGN); euro adopted from 1 January 2026Bulgarian National Bank / Law on the Introduction of the Euro
Tax authority
National Revenue Agency (NRA / Национална агенция за приходите, НАП)National Revenue Agency Act — https://taxsummaries.pwc.com/bulgaria/individual/tax-administration
Individual tax basis
Tax residents taxed on worldwide income; non-residents taxed only on Bulgarian-source incomePersonal Income Taxes Act (ZDDFL) — https://taxsummaries.pwc.com/bulgaria/individual/taxes-on-personal-income
Corporate tax basis
Resident companies taxed on worldwide profit; non-residents taxed on Bulgarian-source profit/PECorporate Income Tax Act (ZKPO) — https://taxsummaries.pwc.com/bulgaria/corporate/taxes-on-corporate-income
Headline personal income tax rate
10%Personal Income Taxes Act (ZDDFL) — https://taxsummaries.pwc.com/bulgaria/individual/taxes-on-personal-income
Headline corporate income tax rate
10%Corporate Income Tax Act (ZKPO) — https://taxsummaries.pwc.com/bulgaria/corporate/taxes-on-corporate-income
VAT in force
Yes — EU-harmonised VAT, standard rate 20%Value Added Tax Act (ZDDS) — https://taxsummaries.pwc.com/bulgaria/corporate/other-taxes
Pillar Two top-up (large MNEs)
Qualified Domestic Minimum Top-up Tax brings effective rate to 15% for groups with consolidated revenue > EUR 750mCorporate Income Tax Act (ZKPO) — Pillar Two / QDMTT provisions
Annual corporate tax 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
Annual personal tax return deadline
30 April of the year following the tax year (5% discount if filed and paid online by 31 March)Personal Income Taxes Act (ZDDFL) — https://taxsummaries.pwc.com/bulgaria/individual/tax-administration
Social security framework
Mandatory state social insurance and health insurance on employment/self-employment income, capped at a monthly maximum insurable incomeSocial Insurance Code (KSO) / Health Insurance Act (ZZO) — https://taxsummaries.pwc.com/bulgaria/individual/other-taxes
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Bulgaria runs one of the EU's simplest and lowest-rate tax systems, built on flat 10% rates for both personal and corporate income. For tax year 2025 the functional currency is the Bulgarian lev (BGN); the euro was adopted from 1 January 2026, so 2025 figures are stated in BGN.
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Other Bulgaria computations in the OpenAccountants Tax Library.