Bulgaria's National Assembly (parliament) is considering the Bill on Amendments and Supplements to the Corporate Income Taxation Law and the Bill on Amendments and Supplements to the Value Added Tax Law, which were submitted on 5 November 2026. The bills as submitted are largely in line with the drafts consulted on earlier, although there are a few notable changes.
With respect to corporate income tax, the main changes concern the proposed introduction of a one-off 33% windfall tax on exce…