Bulgaria

Paying Taxes in

Bulgaria

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

About This Topic

To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social security contributions 1 online filing 269 16.9% and 17.0% gross salaries 19.2
Corporate income tax 1 online filing 36 10.0% taxable income 4.9
Fees for municipal services (garbage collection fee) - Sofia 4 1.0% tax value of land and building 1.8
Fuel tax 1 BGN 535 per litre included in the price of fuel 1.1
Stamp duty on property transfer 1 notary fees of BGN 3,000 and 0.1% of sales price higher of tax value and agreed value of real estate 0.5
Vignette 1 BGN 1300 type of vehicle 0.4
Real estate tax on the land and building 4 0.2% tax value of land and building 0.3
Vehicle tax 2 EUR 10 per ton of vehicle 0
Value added tax (VAT) 1 online filing 195 20.0% value added not included
Final/one-off on corporate on certain expenses 1 10.0% gross expenses small amount
Totals: 17 500 28.1
Explore Economy Data