Capital gains from the sale of shares in a private resident company by non residents are taxed at the rate of 10%. Tax exempt if performed through the stock exchange

Tax is withheld at the rate of 5% from gross dividends and liquidation proceeds distributed to non-residents. As of 1 January 2009, dividends paid to companies and other legal entities resident in an EU/EEA country are exempt from withholding taxes pursuant to the Parent-Subsidiary Directive (PSD). However, the exemption does not apply to hidden profit distributions.

Dividend distributions by resident subsidiaries to non-resident EEA parent companies are exempt from any withholding tax.

Tax is withheld at the rate of 10% from gross interest paid to non-residents.

Interest paid by resident subsidiaries to their non-resident EU parent companies or their permanent establishments are subject to a 5% withholding tax between 1 January 2011 and 31 December 2014.

Tax is withheld at the rate of 10% from gross royalties paid to non-residents. As of January 1, 2010, EEA residents may, subject to conditions, opt to calculate the withholding tax due based on the net income realized from Bulgarian sources.

Royalties paid by resident subsidiaries to their non-resident EU parent companies or their permanent establishments are subject to 5% withholding tax between 1 January 2011 and 31 December 2014).

Tax is withheld at the rate of 10% from gross royalties paid to non-residents. As of January 1, 2010, EEA residents may, subject to conditions, opt to calculate the withholding tax due based on the net income realized from Bulgarian sources.

Royalties paid by resident subsidiaries to their non-resident EU parent companies or their permanent establishments are subject to a 5% withholding tax between 1 January 2011 and 31 December 2014.

Tax is withheld at the rate of 10% from gross royalties paid to non-residents. As of January 1, 2010, EEA residents may, subject to conditions, opt to calculate the withholding tax due based on the net income realized from Bulgarian sources.

Royalties paid by resident subsidiaries to their non-resident EU parent companies or their permanent establishments are subject to 5% withholding tax between 1 January 2011 and 31 December 2014.

Tax is withheld at the rate of 10% on payments made by a Bulgarian resident for management services performed outside of Bulgaria by a non resident without a Bulgarian permanent establishment.

Tax is withheld at the rate of 10% on payments made by a Bulgarian resident for technical services performed outside of Bulgaria by a non resident without a Bulgarian permanent establishment.