Questions and answers · Taxes and company
How does Bulgaria's 10% flat income tax work?
Since 1 January 2008 Bulgaria has applied a single 10% rate to the annual taxable income of individuals — with no progressive brackets; it replaced the former tiered scale with rates of up to 24%. Sole traders pay 15%. The legal basis is the Personal Income Tax Act (ZDDFL), administered by the National Revenue Agency (NRA). Details and links in our guide.
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