Bulgaria

Accounting and tax skills

Loading filters…

10 skills

Bulgaria VAT Return

Bulgaria VAT / GSTTax year 2026

Bulgarian VAT (ДДС) for tax year 2026 under the Value Added Tax Act (ZDDS) as amended from 1 January 2026, in euro. Covers who must register; the 20%, 9% and 0% rates and what is at 9% in 2026; the new EUR 51,130 calendar-year registration threshold, the 7-day application and the registration date; the domestic and EU small enterprise schemes; input VAT and blocked credit; the monthly return (справка-декларация), ledgers and VIES declaration by the 14th; payment and refunds; distance sales and OSS; reverse charge; invoicing deadlines; the SAF-T timetable; deregistration; and penalties. Lev amounts in the law are shown in euro at BGN 1.95583. Trigger phrases: Bulgarian VAT, ДДС, ЗДДС, VAT return Bulgaria, регистрация по ЗДДС, VIES декларация, Bulgaria OSS. Out of scope: corporate tax (bg-corporate-income-tax), individuals' income tax (bulgaria-income-tax), payroll (bulgaria-payroll), treaties and withholding (bg-cross-border).

Not yet approved

Built from the law

Bulgaria Income Tax

Bulgaria Income TaxTax year 2026

Bulgarian personal income tax (данък върху доходите на физическите лица) for tax year 2026 under the Personal Income Taxes Act (ZDDFL), in euro after the 1 January 2026 changeover. Covers residence (art. 4), the income categories (art. 10), the flat 10% rate on the general annual base (art. 48(1)), the statutory expense deductions for freelancers and other business income (25%, 40%, 60%; art. 29), rent (10%), gains, the 15% tax on sole traders (ET) taxed on their corporate-tax profit (arts. 26, 28, 48(2)), the 5% final tax on dividends (arts. 38, 46(3)), quarterly advance tax, the reliefs (children, disabled children, young families, donations, voluntary insurance, home repairs, cashless payments), the art. 50 annual return due 30 April (30 June for sole traders), the 5% early e-filing discount and the ZDDFL fines.

Not yet approved

Built from the law

Corporate Income Tax in Bulgaria

Bulgaria Corporate TaxTax year 2026

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).

Not yet approved

Built from the law

Tax Overview in Bulgaria

BulgariaTax year 2026

Overview of the Bulgarian tax system for tax year 2026, in euro after the 1 January 2026 changeover. Gives the headline figures in one place: the calendar tax year, the National Revenue Agency, who is taxed on worldwide income, the flat 10% personal and corporate income tax, the 15% sole-trader rate, the 5% dividend tax, the Pillar Two 15% top-up for groups with EUR 750 million revenue, the 20% and 9% VAT rates and the EUR 51,130 registration threshold, the 2026 insurable income limits, and the main annual deadlines. Use for questions like 'how is Bulgaria taxed', 'Bulgaria tax rates 2026', 'Bulgaria flat tax' or 'when are Bulgarian returns due'. It is a map, not a computation: for the working rules use bulgaria-income-tax, bg-corporate-income-tax, bulgaria-vat-return, bulgaria-social-contributions, bulgaria-payroll, bg-transfer-pricing, bg-cross-border and bulgaria-tax-optimization.

Not yet approved

Built from the law

Bulgaria Tax Optimization

Bulgaria Tax OptimizationTax year 2026

Reducing tax in Bulgaria, tax planning, or legal strategies to minimise tax for a freelancer, sole trader, or small company in Bulgaria, for tax year 2026 (in euro).

Not yet approved

Built from the law

Bulgaria Social Contributions

Bulgaria PayrollTax year 2026

Bulgarian social and health insurance contributions for tax year 2026, in euro. Covers the state social insurance funds (pension, general illness and maternity, unemployment, work accident), the universal pension fund (second pillar) and health insurance; the employer and employee split by fund and by year of birth; the minimum and maximum insurable income for 2026 (two periods, to 31 July and from 1 August); and the self-insured (freelancers, sole traders, working owners): monthly advance contributions, the optional illness and maternity cover, and the annual reconciliation with Declaration 6 by 30 April. Also covers payment dates (25th), Declarations 1 and 6 and penalties. Lev amounts are shown in euro at BGN 1.95583. Trigger phrases: Bulgaria social security, осигуровки, самоосигуряващо се лице, МОД, максимален осигурителен доход, Декларация образец 6, УПФ. Out of scope: monthly gross-to-net and wage tax (bulgaria-payroll), income tax (bulgaria-income-tax), A1 certificates and treaties (bg-cross-border).

Not yet approved

Built from the law

Bulgaria Payroll

Bulgaria PayrollTax year 2026

Bulgarian payroll for employees for tax year 2026, in euro. Covers the monthly gross-to-net: employee and employer social contributions on the insurable income (floor and ceiling), health insurance, the 10% wage tax withheld on gross pay less the employee's own contributions, the annual recalculation by 31 January, and filing of Declarations 1 and 6 and payment by the 25th of the next month. Uses the 2026 minimum wage (EUR 620.20) and the two ceilings for 2026 (EUR 2,111.64 to 31 July, EUR 2,300 from 1 August). Lev amounts are shown in euro at BGN 1.95583. Trigger phrases: Bulgaria payroll, gross to net Bulgaria, заплата, данък по чл. 42 ЗДДФЛ, Декларация образец 1, Декларация образец 6, осигуровки работодател. Out of scope: self-employed contributions and fund-by-fund detail (bulgaria-social-contributions), the annual income tax return (bulgaria-income-tax), posted workers and treaties (bg-cross-border).

Not yet approved

Built from the law

Company Formation in Bulgaria

Bulgaria Company FormationTax year 2026

Company formation and entity choice in Bulgaria for 2026, in euro after the 1 January 2026 changeover. Covers the sole trader (ET), the limited liability company (OOD, and EOOD with one owner) and the joint-stock company (AD); minimum capital (EUR 1 for an OOD or EOOD, EUR 25,000 for an AD) and how much must be paid in before registration; registration in the Commercial Register at the Registry Agency and how fast it decides; the state registration fees; the euro conversion of existing company capital; publication of annual financial statements by 30 September and the fine for missing it; and the first tax steps (corporate tax return, VAT registration threshold). Trigger phrases: register a company in Bulgaria, ООД, ЕООД, ЕТ, АД, Търговски регистър, minimum capital Bulgaria, Bulgarian company set-up. Out of scope: corporate tax computation (bg-corporate-income-tax), sole trader and dividend tax (bulgaria-income-tax), VAT (bulgaria-vat-return), cross-border (bg-cross-border).

Not yet approved

Built from the law

Transfer Pricing in Bulgaria

Bulgaria Transfer PricingTax year 2026

Bulgarian transfer pricing (трансферно ценообразуване) for tax year 2026 under the Corporate Income Tax Act (ZKPO) Article 15, the Tax-Insurance Procedure Code (DOPK) Chapter 8a (Articles 71a to 71zh), Articles 116 and 278a, the related-party definition in DOPK Additional Provisions para. 1 item 3, and Ordinance N-3 of 7 November 2025 on the market price methods, which replaced Ordinance N-9 from 1 January 2026. Covers who is related, the arm's length rule for domestic and cross-border deals, the five methods, the interquartile range and adjustment to the median, local and master file tests and euro thresholds, the 30 June deadline, hidden profit distribution, penalties, country-by-country reporting and the absence of an APA procedure.

Not yet approved

Built from the law

Cross Border in Bulgaria

Bulgaria Cross-BorderTax year 2026

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).

Not yet approved

Built from the law

Bulgaria

Accounting and tax skills

Loading filters…

10 skills

Bulgaria VAT Return

Bulgaria VAT / GSTTax year 2026

Not yet approved

Built from the law

Bulgaria Income Tax

Bulgaria Income TaxTax year 2026

Not yet approved

Built from the law

Corporate Income Tax in Bulgaria

Bulgaria Corporate TaxTax year 2026

Not yet approved

Built from the law

Tax Overview in Bulgaria

BulgariaTax year 2026

Not yet approved

Built from the law

Bulgaria Tax Optimization

Bulgaria Tax OptimizationTax year 2026

Reducing tax in Bulgaria, tax planning, or legal strategies to minimise tax for a freelancer, sole trader, or small company in Bulgaria, for tax year 2026 (in euro).

Not yet approved

Built from the law