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Bulgaria Tax Treaties
3 active treaty partners
Bulgaria maintains 3 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 10% to 15% (median 15%), with qualified rates for direct investment ranging from 5% to 10%. Interest is fully exempt (0%) in 1 of 3 treaties, with rates up to 10% in others. Pensions are exempt from source-country withholding across all treaties.
Tax System Overview
Corporate Rate10%
Individual Range10-10%
Capital Gains10%
CurrencyBGN
Key Facts
Treaty Model BasisOECD
Treaty Network70 treaties
Fiscal YearJan 1 - Dec 31
CurrencyBGN
Rate Distribution
General Dividends at 5% or below0 of 3 treaties
Qualified Dividends at 5% or below2 of 3 treaties
Interest at 0%1 of 3 treaties
Official Sources
Tax AuthorityNational Revenue Agency (NRA)
Treaty AuthorityMinistry of Finance
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇨🇦Canada | 15% / 10% | 10% | 0% | In force |
| 🇬🇧United Kingdom | 15% / 5% | 0% | 0% | In force |
| 🇺🇸United States | 10% / 5% | 5% | 0% | In force |