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Updated : 08/12/2016

Income taxes abroad – Bulgaria

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I'm an employee

Which income will be taxed in Bulgaria?

  • Living in Bulgaria for at least 6 months in the tax year? You must pay tax on your worldwide income there.
  • Living in Bulgaria for less than 6 months in the tax year? You are not considered tax resident and pay tax only on income earned in Bulgaria.
  • Income from other EU countries? Check you never pay tax twice on the same income.

How much will you pay?

What's left of your gross income in Bulgaria after deduction of taxes and social security contributions?

Online tax calculator – Bulgaria

Income tax rate for 2015 (declared in 2016 return)

In Bulgaria, you pay income tax at an annual flat rate of 10% (on your taxable income, less compulsory contributions and any tax relief you qualify for).

You may be entitled to a tax-free allowance which varies depending on your personal circumstances.

When and how do you pay?

Tax on your income from employment is assessed in advance by your employer during the year, both monthly and yearly.

If you have only 1 employer and receive only employment income, you do not have to file an annual tax return.

How to appeal/complain

If you disagree with your tax assessment, you can appeal to the tax office. Read your tax assessment letter carefully to find out exactly which department you should send your appeal to and which procedures you need to follow.

Links

Bulgarian government – income tax info

Check also what your EU rights are.

I'm self-employed

Which income will be taxed in Bulgaria?

  • Living in Bulgaria for at least 6 months in the tax year? You must pay tax on your worldwide income there.
  • Living in Bulgaria for less than 6 months in the tax year? You are not considered tax resident and pay tax only on income earned in Bulgaria.
  • Income from other EU countries? Check you never pay tax twice on the same income.

How much will you pay?

What's left of your gross income in Bulgaria after deduction of taxes and social security contributions?

Online tax calculator - Bulgaria

Income tax rate for 2015 (declared in 2016 return)

Income from the business activity of sole traders and income of natural persons registered as farmers is taxed at the rate of 15%. The other incomes from self-employment are taxed at the common flat rate of 10%

  • Annual tax base = your taxable income minus social security contributions and minus any tax exemptions.
  • Taxable income = the income you earn minus deductible expenses of 25% to 60% depending on your profession.

You may be entitled to a tax allowance, which varies depending on your personal circumstances, and some deductions for certain types of expenditure.

When and how do you pay?

If you earn income from business activities, but are not classified as a "business" under the Bulgarian Act on Commercial Registration, you must:

  • pay tax in advance every month on any income earned, by the 15th of the following month
  • file an annual tax return by 30 April of the year following that in which you earned the income.

How to appeal/complain

If you disagree with your tax assessment, you can appeal to the tax office. Read your tax assessment letter carefully to find out exactly which department you should send your appeal to and which procedures you need to follow.

Links

Bulgarian government – income tax info

Check also what your EU rights are.

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