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Taxation in Bulgaria

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Title: Taxation in Bulgaria  
Author: World Heritage Encyclopedia
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Subject: Taxation in Azerbaijan, Tax law, Taxation in Armenia, Taxation in Norway, Taxation in Andorra
Collection: Economy of Bulgaria, Taxation
Publisher: World Heritage Encyclopedia

Taxation in Bulgaria

Taxes in Bulgaria is collected on both state and local level. The Most important taxes are collected on federal level, these taxes include an income tax, social security, corporate taxes and value added tax. On local level property taxes well as various fees are collected. All Income earned Bulgaria is taxed on a flat rate of 10%[1] Employment income earned in Bulgaria is also subject to various social security insurance contributions. Totally the employee pay 12.9% and employer contribute what correspond to 17.9%.[2] Corporate income tax is also a flat 10%. Value-Added Tax apply at a flat rate of 20% on virtually all goods and services. A lower rate of 9% apply on only hotel services.[3]

Bulgarian state taxes are administered by the National Revenue Agency (NRA). The National Assembly have the power to lay and collect Taxes, Duties, Imposts, and Excises. The municipal council shall determine the size of local taxes.[4]


Taxation in Bulgaria has shifted after what government that was been in control. Under Ottoman Empire control of Bulgaria, Christian citizens was subject to a tax the dhimmi, levied by the Ottoman authority. During the soviet eras planned economy, taxation was similar to that of the rest of the Soviet, which often a turnover tax and taxes on government run businesses. After the end of the soviet, large privatization took place and the turnover tax was replaced with an ordinary Value-Added Tax.


  1. ^ "Your Europe". Bulgaria income tax rules. 
  2. ^ "KPMG". Social security contributions rate bulgaria. 
  3. ^ "Germania". VAT rate in Bulgaria. 
  4. ^ CONSTITUTION OF THE REPUBLIC OF BULGARIA. Art. 141. (3) The municipal council shall determine the size of local taxes under conditions, by a procedure and within the frames, established by law. (4) The municipal council determine the size of local charges by a procedure, established by law. 

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