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Bulgaria Business, Taxation and Offshore Information

Bulgaria is strategically located in south-east Europe in the region known as the Balkans. It shares national borders with five countries and the Black Sea lies on its eastern border. Bulgaria has an area of 111,000 sq. km and an estimated population of 7 million. Its capital city, Sofia, is one of the oldest cities in Europe and has good connections to other areas.

The majority of the population follow the Bulgarian Orthodox religion and the native language is Bulgarian, spoken by 84% of the people.

The National Assembly of Bulgaria comprises 240 elected deputies. The supreme decision-making body in Bulgarian politics is the Parliament. The present Prime Minister is Boyko Borissov (since 2017) and the President is Rumen Radev (since January 2017). The president is elected for a term of five years.

Bulgaria has suffered from high inflation, mismanagement of the economy and corruption since the collapse of Communism in 1989. However, economic reforms were introduced in the late 1990s and the economic picture has since improved.

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Bulgaria Knowledge Base

Bulgaria: Country and Foreign Investment
A quick overview of Bulgaria - its history, geography, and business advantages.
Bulgaria Executive Summary »
Bulgaria Geography »
Bulgaria History, Population, Language and Culture »
Bulgaria Government »
Bulgaria Economy and Currency »
Bulgaria Entry and Residence »
Bulgaria Business Environment »
Bulgaria Investment Incentives »

Bulgaria: Types Of Company
A look at various types of company in Bulgaria, providing options to suit different business needs.
Bulgaria Company Introduction »
Bulgaria Private Limited Liability Company »
Bulgaria Single Person Private Limited Company »
Bulgaria Public Limited Liability Company »
Bulgaria Holding Company »
Bulgaria Joint Venture »
Bulgaria Branches »

Bulgaria: Tax-Efficient Sectors
These pages examine tax-efficient sectors in Bulgaria, in order to identify which business forms have available tax incentives.
Bulgaria Tax-Efficient Business Forms »
Bulgaria Tax-Privileged Business Sectors »

Bulgaria: Law of Offshore
A hub for information about the main laws and statutes affecting offshore and non-resident businesses in Bulgaria.
Bulgaria Table of Statutes »
Bulgaria Law on Free Zones »

Bulgaria: Domestic Corporate Taxation
A guide detailing the scope and rate of taxes affecting companies in Bulgaria.
Bulgaria Scope of Corporate Tax »
Bulgaria Corporate Tax Rates »
Bulgaria Calculation of Taxable Base »
Bulgaria Filing Requirements and Payment of Tax »
Bulgaria Withholding Taxes »
Bulgaria Property Taxes and Capital Gains »
Bulgaria Sales Taxes and VAT »

Bulgaria: Personal Taxation
An overview of applicable taxes for individuals in Bulgaria.
Bulgaria Residence and Liability for Taxation »
Bulgaria Rates of Income Tax »
Bulgaria Social Security Taxes »
Bulgaria Property Taxes »
Bulgaria Inheritance and Gift Taxes »

Bulgaria: Double Tax Treaties
Treaties and international agreements that Bulgaria has in place, to mitigate the effects of double taxation.
Bulgaria Tax Treaty Introduction »
Bulgaria Table of Double Tax Treaties »
Bulgaria Other International Agreements »

Bulgaria: Related Information
Other useful information pertinent to Bulgaria.
Map of Bulgaria »