Tax & labour › Corporate tax
Corporate income tax rate
In 2026, the corporate income tax rate in Bulgaria is 10%. Verified against source · 26 August 2026
Flat tax on the taxable profit of Bulgarian companies and permanent establishments.
History by year
| Year | Value | Valid from | Valid to | Legal basis | Notes | |
|---|---|---|---|---|---|---|
| 2026 | 10% | 1 January 2026 | — | ЗКПО, чл. 20 | Verified against source · 26 August 2026 | |
| 2025 | 10% | 1 January 2025 | — | ЗКПО, чл. 20 | Verified against source · 26 August 2026 | |
| 2024 | 10% | 1 January 2024 | — | ЗКПО, чл. 20 | Verified against source · 26 August 2026 |
- Legal basis:
- ЗКПО, чл. 20