Bulgaria Corporate Income Tax
Detailed corporate income tax rates and rules for Bulgaria in 2026.
Bulgaria levies a flat 10% corporate income tax, the lowest in the EU along with its personal income tax rate. A patent tax (simplified lump-sum regime) is available for certain small businesses and self-employed individuals. Municipality-specific patent fees vary.
Standard Rate
10%
Additional Notes
Tax losses can be carried forward for 5 years. Bulgaria offers tax incentives for manufacturing in high-unemployment municipalities (effective 0% rate through tax relief). The country implements EU Anti-Tax Avoidance Directives. Transfer pricing rules apply. Bulgaria does not have a separate IP box regime but the flat 10% rate is already competitive.
How Bulgaria Corporate Tax compares
Bulgaria’s corporate tax rate of 10% is the 180th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Europe’s regional average of 19%.
