Asset depreciation rates Bulgaria

Assets of companies are being depreciated according fixed rates and terms. Below an overview of the asset depreciation rates in Bulgaria.

Assets depreciation
Category assets Description Annual depreciation rate % Period in months
I Massive buildings 4 300
II Machinery, equipment 30 40
III Transport means without cars 10 120
IV Computers, software, mobile phones 50 24
V Cars 25 48
VI Assets for which there is term of use according to a contract or law /for example repair of rented asset/ max 33,3 36
VII Others 15 80

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