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Quick answer: Bulgaria has a flat 10% corporate income tax — one of the lowest in the EU. Combined with a 5% dividend tax, the effective rate for distributed profits is approximately 14.5%. There is no progressive taxation for companies.
| Tax type | Rate |
|---|---|
| Corporate income tax | 10% |
| Dividend tax (individuals) | 5% |
| Effective rate (distributed profits) | ~14.5% |
| VAT (standard) | 20% |
| Social contributions (min.) | ~30% of insurance income |
All companies registered in Bulgaria pay a flat 10% corporate income tax on their profits. This applies to:
The tax is calculated on the annual profit after deducting all legitimate business expenses. There is no minimum tax — if you have no profit, you pay no tax.
When profits are distributed to individual shareholders as dividends, an additional 5% withholding tax applies. This brings the total effective tax rate to:
Dividends paid to EU corporate shareholders are generally exempt from withholding tax under the EU Parent-Subsidiary Directive.
Bulgaria has a flat 10% corporate income tax rate — one of the lowest in the European Union.
Dividends distributed to individual shareholders are taxed at 5%. The effective total tax rate is approximately 14.5%.
Yes, Bulgaria offers tax breaks for companies operating in high-unemployment areas, companies employing people with disabilities, and R&D activities.
Social Contributions
If you're a manager and self-insured person, you pay social contributions on a chosen insurance income:
Monthly contributions at minimum insurance income are approximately 180–230 EUR, covering pension and health insurance.