Bulgaria tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Bulgaria tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 11 November 2026. Figures last changed 11 November 2026. Profile last reviewed 30 April 2026.
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| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Bulgaria | 10% | 9%† | 5% | 10%* | 9% | 9% |
* Provisional — not yet verified by the Sovereign engine. interest: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Bulgaria profile carries an accepted source for it.
† This figure rests on a PwC, Deloitte tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Bulgaria?
The top rate on a salary is 10%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 10%.
How are capital gains taxed in Bulgaria?
The top rate on a long-term capital gain is 9%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Bulgaria?
The top rate is 5% on dividends and 10% (provisional) on interest. A provisional figure is from a PwC summary read on 10 November 2026, not computed by the engine. Rental income is taxed at up to 9%.
How is crypto taxed in Bulgaria?
Bulgaria taxes a gain on crypto assets as a capital gain, at up to 9%.
Does Bulgaria tax foreign income?
Yes. Bulgaria taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Bulgaria have a wealth tax?
No. Bulgaria has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Bulgaria have an exit tax for individuals?
No. In our model Bulgaria does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Bulgaria have?
Our profiles list one regime: Patent Tax (Patenten danak) — information only; not numerically modelled. It has its own conditions.
When do you become tax resident in Bulgaria?
The Bulgaria day test (more than 183 days in any 12 months): more than 183 days in a rolling 12 months, with purpose and ties exceptions. The published tax-authority overview says 'during the year', while the published Income Tax Act says 'any 12-month period'. The calculator follows the Act and shows this conflict for review.
Residence decides whether Bulgaria taxes you on these rates. See the Bulgaria day-count test and count your own days.
Sources
The Bulgaria profile cites 8 sources for these rules, 8 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- ZDDFL - Zakon za Danatsite varhu Dohodite na Fizicheskite Litsa (Personal Income Tax Act) · official, retrieved 2026-04-30
- NRA - Personal Income Tax (Danatsi varhu Dohodite na Fizicheskite Litsa) · official, retrieved 2026-04-30
- Self-employedinsurance · official, retrieved 2026-11-03
- ZDDFL Article 13 paragraph 1 item 3 - Listed Securities CG Exemption · official, retrieved 2026-04-30
- ZDDFL Article 13 paragraph 1 item 1 - Real Estate CG Exemption · official, retrieved 2026-04-30
- NRA - Crypto-Asset Tax Treatment Practice Notes · official, retrieved 2026-04-30
- Zakon za Mestnite Danatsi i Taksi (ZMDT) - Local Taxes and Fees Act · official, retrieved 2026-04-30
- ZMDT Articles 61z-61p - Patent Tax · official, retrieved 2026-04-30
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Bulgaria with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Bulgaria side by side with other countries, see every country or try the live demo.
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