Paying Taxes in Bulgaria

The table below addresses the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year in Bulgaria, as well as measures of administrative burden in paying taxes.

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Tax or mandatory contributionPayments (number)Notes on PaymentsTime (hours)Statutory tax rateTax baseTotal tax rate (% profit)Notes on TTR
Social security contributions1online filing28819.9% to 20.4%.gross salaries22.9 
Corporate income tax1online filing4010.0%taxable income4.5 
Fees for municipal services (garbage collection fee) - Sofia4 -1.0%tax value of land and building 1.8 
Fuel tax1 -535 per litreincluded in the price of fuel1.1 
Stamp duty on property transfer1 -notary fees of BGN 3,000 and 0.1% of sales pricehigher of tax value and agreed value of real estate0.5 
Vignette 1 -BGN 950type of vehicle0.3 
Real estate tax on the land and building 4 -0.2%tax value of land and building 0.2 
Vehicle tax 2 -BGN 10per ton of vehicle0.1 
Final/one-off on corporate on certain expenses 1 -10.0%gross expenses small amount
Value added tax (VAT)1online filing28820.0%value added not included
Totals:17 616  31.4 


Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.