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