TAX RATES IN BULGARIA

I. Corporate Profit Tax

10% flat rate

II. Personal Income Tax

10% flat rate

III. Dividend Withholding Tax

5% flat rate. After the dividend tax charge, the dividend income is free of any extra taxes.

IV. VAT

20% – general rule.

9% – for tourist accomodation.

0% – for financial services, old buildings, farming land and others