Bulgaria Corporate Tax Calculator 2026
Calculate Corporate Income Tax (CIT) in Bulgaria. Standard rate 10% for all companies, reduced rate of 5% for micro entities, and withholding tax 5% on dividends.
Bulgaria Tax System
Corporate Income Tax (CIT) in Bulgaria is a flat 10% on taxable profit — one of the lowest corporate tax rates in the EU. Micro entities (small enterprises meeting specific criteria) may qualify for a reduced 5% rate. Bulgaria also imposes a withholding tax of 5% on dividends distributed to residents. There is no municipal surcharge on corporate tax.
2026 Rates: CIT 10% standard, 5% micro entity, WHT 5% dividends.
Bulgaria Corporate Tax Calculator 2026
Calculate CIT in Bulgaria 2026. Standard 10%, micro entity 5%.
Standard CIT rate of 10% applies.
Taxable ProfitBGN 200,000.00
Standard Rate (10%)BGN 20,000.00
Micro Entity (5%)BGN 10,000.00
Applicable: 10%BGN 20,000.00
Profit After TaxBGN 180,000.00