Bulgaria

Corporate Income Tax in Bulgaria

Bulgarian corporate income tax (корпоративен данък) for tax year 2026 under the Corporate Income Tax Act (ZKPO). Covers who pays; the 10% rate; the tax result built from the accounting result with permanent and temporary differences; non-deductible expenses and hidden profit distribution; tax depreciation categories I to VII and their maximum rates; tax losses carried forward for five years; the 3:1 thin capitalisation rule (art. 43) and the 30% EBITDA interest limitation above EUR 3,000,000 (art. 43a); monthly and quarterly advance payments and their euro thresholds; the annual return (1 March to 30 June) and payment; penalties; and pointers to the expenses tax, alternative taxes, CFC rules and Pillar Two. All lev amounts are shown in euro at BGN 1.95583. Trigger phrases: Bulgaria corporate tax, ZKPO, ЗКПО, Bulgarian CIT return, авансови вноски, данъчна загуба Bulgaria. Out of scope: withholding tax, treaties and exit tax (bg-cross-border), transfer pricing (bg-transfer-pricing), individuals (bulgaria-income-tax), VAT (bulgaria-vat-return).