Asset depreciation rates
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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