Note on applicability This article explains the introduction of environmental charges on plastic bags in Bulgaria in 2011. While charges on plastic bags are still applicable today, the legal framework, rates, reporting obligations, and environmental compliance rules have changed since then in line with EU environmental legislation. The information below provides historical context and general […]
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 […]