Good to know

Every figure on this page comes from the same statutory dataset as our calculators and the tax calendar — one source, updated each year and signed off by our accountants. Follow a row to the article or tool behind it.

VAT registration thresholdRegistration becomes mandatory once taxable turnover reaches the threshold within one calendar year — and the application must be filed within 7 days of crossing it.

€51,130

VAT rates (standard / reduced)The standard rate applies to most supplies; the reduced rate covers a short list, such as hotel accommodation.

20% / 9%

Corporate income taxA flat rate on company profit — one of the lowest in the EU, and the reason many businesses incorporate here.

10%

Personal income taxFlat for employment, freelance and most other income of individuals — no progressive brackets.

10%

Dividend withholding taxWithheld when profit is distributed to individual owners — on top of corporate tax, still a low combined burden.

5%

Social security (employee / employer)The employee's share is withheld from gross pay; the employer adds its own share plus a labour-accident contribution that varies by industry.

13.78% / 18.52%

Insurable income (monthly min / max)Contributions are charged on at least the minimum and at most the maximum; both moved mid-year in 2026, and for employees the true minimum varies by occupation.

€620.20 – €2,300

Fixed conversion rate (BGN per EUR)Bulgaria adopted the euro on 1 January 2026 at an irrevocably fixed rate — historical lev amounts convert at exactly this figure.

1.95583

Annual return deadlines (personal / corporate)Personal income tax returns are due by the end of April, corporate returns by the end of June — see the full calendar for everything in between.

30.04 / 30.06

Estimate what these obligations actually cost with our calculators: Calculators →