I. Individuals
1.1 Personal Income Tax
Resident individuals are taxed on their worldwide income, while
non-residents are taxed on their income derived from sources in
Bulgaria.
1.1.1 Residency
In general, individuals are considered tax residents if:
- They have stayed in Bulgaria for more than 183 days in any
12-month period; or
- The center of their vital interests is in Bulgaria (determined
in view of their personal and economic ties to the country, e.g.,
factors like permanent address in Bulgaria, family, employment,
possession of property, etc.)
1.1.2 Tax Rates
A flat tax rate of 10% on the taxable income is applicable.
1.1.3 Taxable Income
| Employment income including salary payments, bonuses, housing
allowances etc. |
