Tax Optimization Is an Art
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Dividend Tax

Dividends are subject to 5% withholding tax when distributed either to individuals or resident non-profit entities or non-residents except for EU / EEA entities.

Dividends distributed to resident companies are not included in their taxable income except for dividends distributed by Special Purpose Investment Vehicles (REITS) and Non-EU / EEA foreign entities.

Further Information

For more information on Bulgarian Taxes visit our Downloads page where you will find our Quick Reference Guide on Bulgarian Tax Framework.

The Bulgarian Comprehensive Tax Guide in English is now being compiled and authored and is coming soon. Pre-register now for a 25% discount.