Bulgaria Tax Card 2025

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