Archive notice
This article was published in 2016, shortly after the introduction of the so-called “weekend tax” in Bulgaria (taxation of private use of company assets).
While the concept remains part of Bulgarian tax legislation, the rules, application, and administrative practice have evolved over time.
For up-to-date and comprehensive information on taxation in Bulgaria, please refer to our main overview here:
👉 Taxation in Bulgaria
Last reviewed: January 2026
If you are unsure whether the weekend tax applies to your specific situation, please contact us for tailored advice.
It is official – weekend tax in Bulgaria has been approved.
The National Assembly of the Republic of Bulgaria has adopted so called ’’weekend tax’’. It is valid from 01.01.2016.
The members of the parliament agreed that company vehicles and mobile phones will have 10% weekend tax. This tax is calculated depending on the specific tax base and different company assets.
There are three groups from the company assets that are included – property, cars, others.
Property
When properties are used for personal purposes, it is important the size of the area or how long it is used.
Vehicles
The employer can decide how much the vehicles are used privately. Also, it is possible to declare 50/50% – private/company needs.
Others
Mobile phones and laptops are in this category. The employer can declare directly 20% private usage of these devices.
One thing is for sure, the weekend tax will have its influence on how the company/private costs are calculated.
Please contact us when you want to know more what the weekend tax means for you company.
Source: http://www.economy.bg/business/view/25403/Danyk-uikend%E2%80%9C-vliza-v-sila-sys-zadna-data