🇧🇬 Bulgaria

5%

Dividend tax is 5 percent final withholding tax at source. Dividends and liquidation proceeds paid by Bulgarian and foreign entities are subject to this tax. Non-residents not subject to withholding must report and pay it themselves.

10%

Capital gains tax is 10 percent for Bulgarian tax residents and is withheld at 10 percent for non-residents. It applies to gains from disposal of property, vehicles, securities, and other financial instruments, with certain exemptions for long-held real estate and public company securities.

10%

Property rental income is subject to a 10 percent flat personal income tax in Bulgaria. A statutory deduction of 10 percent of the gross rental income is allowed for tax purposes, and tax is generally paid on a quarterly advance basis with a final annual settlement.

Yes

Property tax in Bulgaria is levied annually by each municipality. The tax rate ranges from 0.01 percent to 0.45 percent of the tax value of the property, depending on the municipality.

No

Inheritance tax in Bulgaria is not applied. Property received through inheritance is generally exempt from personal income tax, though other local taxes or fees may apply.

No

Bulgaria does not impose a net wealth or worth tax on individuals.