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Bulgaria — Orbitax Corporate Tax Rates


  • Statutory Tax Rate10
  • Surtax Based on Taxable Income0
  • Surtax Based on Statutory Tax0
  • Surtax Deductible from Taxable Income0
  • Statutory Tax Deductable0
  • Effective Tax Rate10

Statutory Tax Rate

With effect from 1 January 2007, corporate income tax is levied at a rate of 10% (previously 15%). The tax rate on the gross income of gambling companies is 15%. Budget-financed organizations are subject to a 3% tax on gross income (2% for municipalities).