Is there a trade tax (Gewerbesteuer) in Bulgaria?

No. Municipal taxes are listed exhaustively in the Local Taxes and Fees Act (ZMDT) — property tax, vehicle tax, tourist tax and the tax on acquiring property for consideration, among others — and a municipal tax on business profits is not among them. Profits are subject only to the national 10% corporate income tax. The patent tax applies solely to certain small trades run by individuals below a turnover threshold. Details and links in our guide.