Bulgaria's National Assembly (parliament) is considering a draft law submitted on 13 January 2026 that includes amendments and supplements to the Corporate Income Tax Act. The draft law provides:
- An accelerated annual depreciation rate of 50% for electric vehicles; and
- An additional 25% deduction for qualifying R&D expenses (125% total deduction), which must not be funded by public aid, and may include expenses for outsourced R&D if at market prices; and
- An allowed 25% increase in t…