Bulgaria
Eastern Europe · BG · 71 treaties
Tax profile
| Corporate income tax | 10% |
| Withholding — dividends | 5% |
| Withholding — interest | 10% |
| Withholding — royalties | 10% |
| VAT / GST (standard) | 20% |
| Personal income (top rate) | 10% |
| Capital gains | n/a |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | Yes |
| CFC rules | Yes |
| Transfer pricing | Strict |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | Implemented |
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- permanent address in Bulgaria combined with centre of vital interests in Bulgaria
- more than 183 days in Bulgaria in any 12‑month period (resident for the calendar year in which the 183rd day is exceeded)
- assigned abroad by the Bulgarian State or a Bulgarian organisation
- centre of vital interests in Bulgaria based on personal and economic ties
Ending Bulgarian tax residence generally requires both leaving Bulgaria so that you no longer meet the 183‑day or centre‑of‑vital‑interests tests and showing that your personal and economic ties have shifted abroad, which can be fact‑specific but there is no citizenship or long 'tail' rule.
Tax treaty network (70)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.