Bulgaria Personal Income Tax
Detailed personal income tax rates and rules for Bulgaria in 2026.
Bulgaria applies a flat 10% income tax on all personal income with no tax-free allowance. This is the lowest flat income tax rate in the EU. The simplicity and low rate have attracted remote workers and digital nomads. Employment, self-employment, rental, and investment income are all taxed at 10%.
| Income Range (BGN) | Tax Rate |
|---|---|
| лв 0+ | 10% |
Filing Deadline
April 30 of the following year
Residency Rule
An individual is a Bulgarian tax resident if their permanent address is in Bulgaria, they spend more than 183 days in Bulgaria in any 12-month period, or their center of vital interests is in Bulgaria. Residents are taxed on worldwide income.
Additional Notes
Bulgaria introduced the flat 10% rate in 2008, replacing a progressive system. There is no non-taxable minimum for employment income (though some tax credits exist for disabilities). Self-employed persons can deduct recognized expenses (25-40% depending on the activity) from gross income. Bulgaria is pegged to the euro (1 EUR = 1.95583 BGN) and is preparing for eurozone entry.
How Bulgaria Income Tax compares
Bulgaria’s top personal income tax rate of 10% is the 169th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Europe’s regional average of 32%.
