Bulgarian Taxes
Bulgarian Taxes
| Taxes | Statutory tax rate | Tax base | Notes | ||||
|---|---|---|---|---|---|---|---|
| Social security contributions | 30.7%-31.04% | gross salaries | Paid both the employer and employee (50:50) | ||||
| Corporate income tax | 10.0% | taxable profit | Financial result adjusted for tax purposes | ||||
| Personal income tax | 10.0% | taxable personal income | Tax deductions – social security and health insurance contributions. | ||||
| Withholding tax – dividends | 5% | dividents | 0% for distributions to EU/EEA entries | ||||
| Value added tax (VAT) | 20.0% | value added | For the leviable deliveries, unles the ones with zero rate, import of goods, leviavle inter-community acquisitions | ||||
| Value added tax (VAT) | 9.0% | value added | For hotel accommodation services |
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