Europe · EUR
Bulgaria
Reviewed 2026-06-21
Top income tax
10%
Self-employed SS
Yes
VAT
20%
Capital gains
10%
Exit tax
Conditional
Nomad visa
Yes
62
/ 100
Tax efficiency57
Ease to enter82
Ease to exit42
Cost of living83
Internet28
English100
Bulgaria runs one of the EU's lowest tax regimes for solopreneurs, with a flat 10 percent personal and corporate income tax, a 5 percent dividend withholding tax, and no wealth tax. Residents are taxed on worldwide income, and mandatory social and health insurance contributions add a meaningful cost on top of the headline rate. The country adopted the euro and now offers a digital nomad residence permit, opened in late 2025, alongside a low cost of living and strong internet.
Personal income tax
Income tax structureFlat
Top income tax rate10%
Entry income tax rate10%
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate13.78%
Employer SS rate19.62%
Indirect & other taxes
VAT standard rate20%
Capital gains rate10%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate6.6%
Property taxNo
Exit & residency
Exit taxConditional
Exit tax triggerCorporate exit taxation applies when a company transfers assets, tax residence, or a permanent establishment out of Bulgaria (EU ATAD rule); there is no individual departure tax on unrealized gains.
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate10%
WHT on dividends5%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$2,790
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index41.6
Internet speed127 Mbps
English proficiencyHigh
Civil liberties73
Sources
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.