As of today, there are no indications of drastic changes in the general tax frame of the country. The corporate income tax and the personal income tax are expected to remain at their current level of 10% flat.

Bulgaria joined the Eurozone as of 01.01.2026. The official currency as of this date is the Euro. The exchange rate of the transition is BGN 1.95583 for 1 EUR.

The social security contributions for 2026 currently remain at the levels of 2025 – total of 32.7% of the gross income distributed at a ratio of about 40/60 for employee/employer. The maximum social insurance base for 2026 remains to EUR 2 111.64.

The deadline for filing of yearly CIT return for 2025 remained unchanged, namely 30th June 2026. The deadline for filing of the annual financial statements for 2025 is 30th September 2026.

Full overview of corporate income tax in Bulgaria.

The statutory minimum salary as of 01.01.2026 is increased to EUR 620.20. According to recent legislative changes the statutory minimum salary for each subsequent year shall be 50% of the average gross salary for a 12-month period covering the second half of the previous year and the first half of the current year. The average gross salary shall be determined by 01 September of the current calendar year.

Full overview of personal income tax in Bulgaria.

Bulgaria has implemented special VAT regime for small enterprises with a calendar year domestic turnover not exceeding EUR 51 130 or turnover in the EU not exceeding EUR 100 000.

VAT registration terms have been amended. The taxpayer shall file for VAT registration in the day following the date in which the minimum threshold for registration has been exceeded. The date of registration is considered to be the date in which the threshold has been exceeded.

As of 01.01.2025 the COVID19 temporary measures for reduced VAT rates applied to bread, flour and restaurant and catering services have been canceled. Currently these products and services are chargeable with a standard VAT rate of 20%.

Full overview of VAT in Bulgaria.