Lowtax Network

Back To Top

Your Lowtax Account

Bulgaria: Domestic Corporate Taxation

Scope of Income Tax

A legal entity with a base in Bulgaria is subject to tax on income derived in Bulgaria and also on other income received worldwide. For a branch or a representative office of a foreign company not domiciled in Bulgaria, tax is restricted to income derived within Bulgaria only. Tax exemption is possible for investment in depressed regions, subject to meeting certain criteria.



Back to Bulgaria Index »