A Guide to Tax in Bulgaria

Tax Residency

A person is liable for taxes in Bulgaria if they fulfil one or more of the following criteria:

Have a permanent address in Bulgaria.
Spend more than 183 days in Bulgaria withi


Company liquidation procedure

A procedure of ‘closing’ of a trade company in Bulgaria is called liquidation of the company and this procedure is approved by the Trade Law of the Republic of Bulgaria which regulates all the require