Aidos - Your Trusted Accounting Partner in Bulgaria

Corporate Income Tax in Bulgaria (CITA): 10% Rate & Rules

February 26, 2026 Henk Overbeek

Corporate tax in Bulgaria – modern governance setting reflecting CITA compliance framework

Quick Answer The Corporate Income Tax Act (CITA) in Bulgaria regulates corporate taxation, including the 10% corporate income tax rate, tax base calculation, tax adjustments, advance payments, and annual filing obligations. It applies to Bulgarian companies and foreign entities with permanent establishments in Bulgaria. Compliance requires accurate accounting records, timely advance tax payments, and annual tax return submission by 30 June. What Is the Corporate Income Tax Act (CITA) in Bulgaria? […]

VAT and Taxes annual tax return, Corporate Income Tax Act, Tax deadlines, Transfer Pricing, Withholding Tax

Ultimate Beneficial Owner (UBO) Bulgaria: Key Rules

February 25, 2026 Henk Overbeek

Ultimate Beneficial Owner (UBO) Bulgaria corporate transparency and ownership structure concept

Quick Answer An Ultimate Beneficial Owner (UBO) in Bulgaria is the natural person who ultimately owns or controls a company, typically through holding 25% or more of shares or voting rights, or exercising control by other means. UBO information must be declared in the Bulgarian Commercial Register and kept up to date under the Measures […]

Governance & Compliance AML / KYC, Company Structures, Due Diligence, Public Information, Transfer of Shares

Doing Business in Bulgaria: A Practical Perspective

February 23, 2026 Henk Overbeek

Modern office overlooking Sofia skyline with Alexander Nevsky Cathedral – doing business in Bulgaria practical perspective

Quick Answer Doing business in Bulgaria can be efficient and stable, particularly within the EU framework. However, success depends less on headline tax rates and more on structure, documentation, and realistic expectations about administrative processes. Foreign founders who approach Bulgaria with patience, proper setup, and clear governance typically experience far fewer surprises. Article Overview Bulgaria […]

Company registration Company Registration, Corporate Income Tax, Relocation to Bulgaria, tax residence

Posts

Corporate Income Tax in Bulgaria (CITA): 10% Rate & Rules

Ultimate Beneficial Owner (UBO) Bulgaria: Key Rules

Doing Business in Bulgaria: A Practical Perspective