Bulgaria has published the draft Budget Law for 2026 together with the updated medium-term estimates for 2026 to 2028. Most of the tax-related measures of the draft law include annual adjustments to different allowances and tax relief for individuals. One notable change is an increase in the dividend (withholding) tax rate from 5% to 10%. Another is the introduction of a more favorable depreciation regime for electric cars, providing an annual depreciation rate of up to 50%.