Bulgaria VAT / Sales Tax

Detailed vat / sales tax rates and rules for Bulgaria in 2026.

VAT / Sales TaxBGN

Bulgaria applies a standard VAT (DDS - данък върху добавената стойност) rate of 20%, with a reduced rate of 9% for tourism and essential goods.

Standard Rate

20%

Registration Threshold

BGN 100,000 (approximately €51,000) in annual taxable turnover

Reduced Rates

9% — Hotel accommodation, restaurant services, tour operator services, books, baby food, diapers0% — Exports, intra-EU supplies, international transport

How Bulgaria VAT / Sales Tax compares

Bulgaria’s standard VAT / sales tax rate of 20% is the 27th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Europe’s regional average of 19.9%.