Bulgaria

Cross Border in Bulgaria

Bulgarian cross-border tax for tax year 2026 under the Corporate Income Tax Act (ZKPO), the Personal Income Taxes Act (ZDDFL) and the Tax and Social Security Procedure Code (DOPK). Covers tax residence of individuals (permanent address, more than 183 days in 12 months, centre of vital interests) and of companies (incorporation); Bulgarian-source income of non-residents; permanent establishment and fixed base; final withholding at 5% on dividends and 10% on interest, royalties, technical services, rents, management fees and capital gains (CITA arts. 194, 195, 200; PITA arts. 37, 38, 46); the EU/EEA dividend and interest-royalty exemptions; treaty relief (DOPK arts. 135 to 142, the EUR 255,645.94 threshold); the foreign tax credit; CFC rules; and company exit tax (CITA arts. 155 to 155g). Trigger phrases: non-resident Bulgaria, Bulgarian withholding tax, SIDDO, PE Bulgaria, exit tax Bulgaria. Out of scope: rates and returns (bulgaria-income-tax, bg-corporate-income-tax), payroll (bulgaria-payroll), social contributions (bulgaria-social-contributions), VAT (bulgaria-vat-return).