Corporate Profit Tax Rate – BENEFIN – Incorporate Bulgaria
BENEFIN – Incorporate Bulgaria

Corporate Profit Tax Rate

Corporate profit tax rate

Corporate Profit Tax Rate: 10% on restated taxable profit.
Liable entities: Companies and partnerships established under Bulgarian law.

Places of conducting business in Bulgaria of non-resident entities.

Taxable Profit: Financial result adjusted for tax purposes.

Accounting Standards: IFRS and IAS.

Tax adjustments: Adjustments are made for non-business related costs or expenses that are not duly documented. Interest paid is restricted under standard thin capitalization rules. Expenses for impairment of assets; dividends received from local or EU based companies are also adjusted for.

Tax depreciation rules: Maximum annual tax depreciation rates between 4% and 50%, depending on the type of asset.

Fiscal year: The tax (fiscal) year is the calendar year with no availability to opt for different reporting and accounting dates.

Corporate Profit Tax Rate


Additional Information

For additional information on Bulgarian Taxes visit our Briefs page with a Quick Reference Guide on Bulgarian Tax Framework.

You can also call us on +359 899 966 958 or e-mail us at For lengthier discussions we can establish a special conference line to dial in. If you are sensitive about privacy, open an e-mail account with and communicate with us by using instead. It is end-to-end encrypted including what remains stored in the e-mail accounts.

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