Tax & labour › Corporate tax
Dividend tax rate
In 2026, the dividend tax rate in Bulgaria is 5%. Verified against source · 26 August 2026
Final withholding tax on dividends and liquidation shares paid to individuals and to foreign companies.
History by year
| Year | Value | Valid from | Valid to | Legal basis | Notes | |
|---|---|---|---|---|---|---|
| 2026 | 5% | 1 January 2026 | — | ЗДДФЛ, чл. 46, ал. 3; ЗКПО, чл. 200, ал. 1 | Verified against source · 26 August 2026 | |
| 2025 | 5% | 1 January 2025 | — | ЗДДФЛ, чл. 46, ал. 3; ЗКПО, чл. 200, ал. 1 | Verified against source · 26 August 2026 | |
| 2024 | 5% | 1 January 2024 | — | ЗДДФЛ, чл. 46, ал. 3; ЗКПО, чл. 200, ал. 1 | Verified against source · 26 August 2026 |
- Source:
- ЗДДФЛ / ЗКПО
- Legal basis:
- ЗДДФЛ, чл. 46, ал. 3; ЗКПО, чл. 200, ал. 1