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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