10% Corporate
income tax
. 10%
withholding tax on interest, royalties, service fees, capital
gains and
certain other income accrued to non-resident entities
. 5%
withholding tax on interest and royalties to EU related parties
. 5%
withholding tax on dividends distributed to non-EU residents
. 10%
one-off tax on certain expenses
10% Personal
income tax
. up to
31.4% mandatory insurance contributions on a capped base
(BGN
2000)
. 10%
one-off tax on interest, royalties, services fees, capital gains
and
certain other income payable to non-resident individuals
. 5%
one-off tax on dividends and liquidation quotas
20% Value
added tax
.
reduced rate of 9% for hotel accommodation
. 0% for
exports and certain other activities
. refund
of input VAT within three months (regular term)
. faster
refund within one month if certain requirements are met
Other
taxes, duties and fees
. 0.01%
– 0.45% annual real estate tax
. 0.1% –
3% transfer tax for immovable property and vehicles
. taxes
and fees on vehicles, donations, inheritance, etc.
. excise
duties on energy, fuels, alcohol and tobacco
.
customs duties on importation of goods from outside the EU
