Tax & labour › VAT
VAT reduced rate
In 2026, the VAT reduced rate in Bulgaria is 9%. Pending verification
Permanent reduced VAT rate under Art. 66a ЗДДС — hotel and similar accommodation, books and textbooks, baby food and baby hygiene products. Temporary reductions (Art. 66b, e.g. restaurants) are not included.
History by year
| Year | Value | Valid from | Valid to | Legal basis | Notes | |
|---|---|---|---|---|---|---|
| 2026 | 9% | 1 January 2026 | — | ЗДДС, чл. 66а, ал. 1 | Pending verification | Rate verified; scope per year pending verification. |
| 2025 | 9% | 1 January 2025 | — | ЗДДС, чл. 66а, ал. 1 | Pending verification | Rate verified; scope per year pending verification. |
| 2024 | 9% | 1 January 2024 | — | ЗДДС, чл. 66а, ал. 1 | Pending verification | Rate verified; the list of supplies it covers in each year (accommodation, books, restaurants, baby food) is pending verification. |
- Legal basis:
- ЗДДС, чл. 66а, ал. 1