Rental Income Tax in Bulgaria: Withholding, VAT and Compliance

Commercial property rental in Bulgaria subject to income tax and VAT rules

Last reviewed and updated: February 2026 Quick Answer When a company or self-employed person in Bulgaria rents property from an individual, the tenant must withhold 10% personal income tax on 90% of the rent (after the statutory 10% expense deduction under Art. 31 of the Personal Income Tax Act). Example (monthly rent €1,000): The withheld […]

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Bulgaria Says No to New EU Taxes

Archive notice: This article reflects a political and economic position expressed in September 2011 regarding proposed EU-wide taxes at that time. The content is preserved for historical reference only and does not reflect current EU or Bulgarian tax policy. Last reviewed: January 2026 Bulgaria Says No to New EU Taxes Bulgaria has taken a stand […]

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Bulgaria Ups Its Minimum Wage to BGN 270

Archive notice: This article reflects the minimum wage level and labor law situation in Bulgaria as of September 2011. The information below is preserved for historical reference only and is no longer applicable to current employment or payroll calculations in Bulgaria. Last reviewed: January 2026 For up-to-date information on minimum wages, labor law, and payroll […]

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