Tax Residency/eu non eurozone

🇧🇬 Bulgaria Tax Residency

183-day physical-presence rule. Top personal rate 10%. Effective corporate rate 10%. Updated for 2026.

Headline rates

Days threshold
183
days
Personal top
10%
Capital gains
10%
Dividends
5%
Corporate effective
10%
Wealth taxNo
Exit taxNo
Corporate headline10%
Regioneu non eurozone

How the corporate effective rate is achieved

Flat 10% — among the lowest in the EU. No reduced-rate regime; the headline rate is the effective rate. Pillar 2 minimum tax may push some multinationals higher from 2024.

Alternative residency routes

No special regime. Standard 183-day rule. Tax residency also via "centre of vital interests" test.

Notes

EU member. Personal income flat 10%, dividends 5% — combined effective tax on owner-managed business income is among the lowest in the EU. Joining eurozone January 2026.

Primary sources

Compare Bulgaria with 19 other jurisdictions

Our Tax Residency Calculator runs your specific income mix (employment / dividends / capital gains / owner-managed) against every regime, including the Bulgaria special regime where one applies.

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Informational only. Not legal, tax, or financial advice. Verify with a qualified advisor before acting.