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Invest & Start Up

A flat 10% corporate tax and company formation inside the EU single market.

Company Formation (OOD/EOOD)

A limited company (OOD) or single-owner EOOD can be registered with symbolic minimum share capital (~€1; verify the current amount). It is open to foreign shareholders and the commercial register works electronically.

Tax Advantage

Corporate tax is a flat 10% and personal income tax is generally 10% (15% on a sole trader's business profit — ЗДДФЛ Art. 48). Dividend withholding is 5%. Double-taxation treaties cover a wide network of countries (including Türkiye).

Euro & Schengen

Bulgaria is part of the Schengen area (internal land border checks ended on 1 January 2025); the euro has been the official currency since 1 January 2026.

Where to Start?

Settle the sector, company type and banking steps, then proceed with local accounting and legal support.

Official sources

  1. Commercial Act (Търговски закон) — lex.bg consolidated text — https://www.lex.bg/laws/ldoc/-14917630 — accessed 2026-10-08
  2. Ministry of Economy, Investments and Industry — choice of legal form, registration documents and procedure — https://www.mi.government.bg/en/business-handbook-for-sme/choice-of-legal-form-registration-documents-and-procedure/ — accessed 2026-10-07
  3. Registry Agency (Агенция по вписванията) — Commercial Register portal — https://portal.registryagency.bg/en/home-cr — accessed 2026-10-07
  4. National Revenue Agency (NRA) — corporate income tax — https://nra.bg/wps/portal/nra/taxes/korporativen-danak — accessed 2026-10-08
  5. НАП — personal income tax: rate, return, deadlines, early-filing discount — https://nra.bg/wps/portal/nra/taxes/godishen-danak-varhu-dohdite — accessed 2026-10-08
  6. National Revenue Agency (NRA) — dividend income (final tax) — https://nra.bg/wps/portal/nra/taxes/okonchatelen-danak-varhu-dohodi/dividenti — accessed 2026-10-08
  7. НАП — list of countries with which Bulgaria has a double tax treaty — https://nra.bg/wps/portal/nra/mezhdunarodni-deinosti/siddo/spisak-sas-spogodbi — accessed 2026-10-08
  8. Bulgarian National Bank (БНБ) — frequently asked questions on the euro — https://www.bnb.bg/AboutUs/AUEurosystem/AUAccessionToTheEuroArea/AUAEFIQuestionsAndAnswers/index.htm — accessed 2026-10-08
  9. Ministry of Interior, Border Police (ГДГП) — travelling in Schengen: questions and answers — https://www.mvr.bg/gdgp/%D0%B8%D0%BD%D1%84%D0%BE%D1%80%D0%BC%D0%B0%D1%86%D0%B8%D0%BE%D0%BD%D0%B5%D0%BD-%D1%86%D0%B5%D0%BD%D1%82%D1%8A%D1%80/%D0%BF%D1%80%D0%B5%D1%81%D1%86%D0%B5%D0%BD%D1%82%D1%8A%D1%80/%D0%BF%D1%8A%D1%82%D1%83%D0%B2%D0%B0%D0%BD%D0%B5-%D0%B2-%D1%88%D0%B5%D0%BD%D0%B3%D0%B5%D0%BD---%D0%B2%D1%8A%D0%BF%D1%80%D0%BE%D1%81%D0%B8-%D0%B8-%D0%BE%D1%82%D0%B3%D0%BE%D0%B2%D0%BE%D1%80%D0%B8 — accessed 2026-10-08
This page is for general information only and is not legal or financial advice. Legislation changes; consult the competent authorities before any official procedure. Details: Terms. toBulgaria is an independent app: it is not an official application, service or endorsed source of the Bulgarian Ministry of Interior (МВР) or any other public authority.
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