Bulgaria

Ease of Doing Business in

Bulgaria

This page summarizes Doing Business 2013 data for Bulgaria. The first table lists the overall "Ease of Doing Business" rank (out of 185 economies) and the rankings by each topic. It also lists the economy's distance to frontier (DTF)** measure. The rest of the tables summarize the key indicators for each topic and benchmark against regional and high-income economy (OECD) averages.

Economy Overview

Select All
Economy Summary
Starting a Business
Dealing with Construction Permits
Getting Electricity
Registering Property
Getting Credit
Protecting Investors
Paying Taxes
Trading Across Borders
Enforcing Contracts
Resolving Insolvency
Region Eastern Europe & Central Asia
Income Category Upper middle income
Population 7,476,000
GNI Per Capita (US$) 6,550
Doing Business 2013 Rank Doing Business 2012 Rank Change in Rank
66 64 down -2

Doing Business 2013 DTF** (% points) Doing Business 2012 DTF** (% points) Improvement in DTF** (% points)
66.0 65.7 down 0.3
Topic Rankings DB 2013 Rank DB 2012 Rank Change in Rank
Starting a Business 57 48 up -9
Dealing with Construction Permits 123 119 up -4
Getting Electricity 128 125 up -3
Registering Property 68 68 No change
Getting Credit 40 38 up -2
Protecting Investors 49 46 up -3
Paying Taxes 91 83 up -8
Trading Across Borders 93 95 up 2
Enforcing Contracts 86 88 up 2
Resolving Insolvency 93 94 up 1

Economy Profile

1717.9 KB pdf file

Download Now

Doing Business Resources

Doing Business law library Law Library

Search for business laws and regulations in Bulgaria

 Contributors

See who contributed to Doing Business 2013

 Get all Data

See historical data sets and trends

Additional Topic

Additional Data

Related Websites

Paying Taxes

Info

This data shows the tax that a medium-size company must pay or withhold in a given year, as well as measures of the administrative burden in paying taxes. These measures include the number of payments an entrepreneur must make; the number of hours spent preparing, filing, and paying; and the percentage of their profits they must pay in taxes.

DB 2013 Rank 91 DB 2012 Rank 83 Change in Rank down-8
DB 2013 DTF** (% points) 71.3 DB 2012 DTF** (% points) 69.4 Improvement in DTF** (% points) up1.9
Indicator Bulgaria Eastern Europe & Central Asia OECD

The total number of tax payments per year. The indicator reflects the total number of taxes and contributions paid, the method of payment, the frequency of payment and the number of agencies involved for a standardized case during the second year of operation.

View methodology Payments (number per year)
15 28 12

The time it takes to prepare, file and pay (or withhold) the corporate income tax, the value added tax and social security contributions (in hours per year).

View methodology Time (hours per year)
454 260 176

The amount of taxes on profits paid by the business as a percentage of commercial profits.

View methodology Profit tax (%)
4.8 9.1 15.2

The amount of taxes and mandatory contributions on labor paid by the business as a percentage of commercial profits.

View methodology Labor tax and contributions (%)
20.2 22.1 23.8

The amount of taxes and mandatory contributions paid by the business as a percentage of commercial profit that are not already included in the categories of profit or labor taxes.

View methodology Other taxes (%)
3.7 9.3 3.7

The total tax rate measures the amount of taxes and mandatory contributions payable by the business in the second year of operation, expressed as a share of commercial profits.

View methodology Total tax rate (% profit)
28.7 40.5 42.7
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 256 17.8%-18.5% gross salaries 20.2
Corporate income tax 1 online filing 33 10% taxable profit 4.8
Fuel tax 1 615 per liter included in the price of fuel 1.1
Fees for municipal services (garbage collection fee) - Sofia 4 BGN1300+0.35% tax value of land and building 0.9
Stamp duty on property transfer 1 notary fees of BGN 6,000 and 0.1% of sales price higher of tax value and agreed value of real estate 0.9
Vignette 1 BGN 1300 type of vehicle 0.4
Real estate tax on the land and building 2 0% tax value of land and building 0.3
Vehicle tax 2 BGN 296 per truck 0.1
Value added tax (VAT) 1 online filing 165 20% value added 0 not included
Final/one-off on corporate on certain expenses 1 online filing 10% gross expenses 0 small amount
Totals: 15 454 28.7

** The distance to frontier (DTF) measure shows the distance of each economy to the "frontier," which represents the highest performance observed on each of the indicators across all economies included in Doing Business since each indicator was included in Doing Business. An economy’s distance to frontier is indicated on a scale from 0 to 100, where 0 represents the lowest performance and 100 the frontier. Read more...

Explore Economy Data

Explore Economy Data


 - OR -

OTHER OPTIONS

Close