Doing Business in Bulgaria: Free Guide for Foreign Owners
Free guide · 2026 edition
Understand Bulgaria’s accounting, tax and reporting obligations before making your next business decision.
A practical, plain-English guide for foreign owners, founders and finance teams. Learn how a Bulgarian company is set up, taxed and kept compliant — and where an experienced accountant saves you time, money and penalties.
- Company registration in Bulgaria, step by step
- Corporate tax, VAT and dividend tax rates for 2026
- An overview of major recurring tax, accounting and payroll deadlines
- Payroll, hiring and taking profit out of the company
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What’s inside the guide
- Why Bulgaria – 10% corporate income tax, 5% dividend tax, the euro since 1 January 2026, EU single market access and double tax treaties.
- Setting up a company step by step – EOOD, OOD or branch; minimum capital; documents signed abroad, apostille and translation; Commercial Register filing and bank onboarding.
- VAT in Bulgaria – the EUR 51,130 registration threshold, special registration for EU services, intra-Community acquisitions, OSS, monthly returns and VIES.
- The compliance calendar – the deadlines on the 14th and 25th of every month, quarterly advance tax, the annual corporate tax return and the publication of annual financial statements.
- Payroll and hiring – social security contributions, the minimum wage and maximum insurable income for 2026, employment contracts, non-EU staff and A1 certificates.
- Taking money out of the company – dividends to individuals and EU parent companies, treaty relief, manager’s pay, service fees and loans to owners.
- Ten common mistakes foreign owners make – and how to avoid each one.
- Checklist and next steps – a ready-to-start checklist and a clear view of what you can do yourself and when to ask a professional.
Who it is for
- Foreign owners of a Bulgarian EOOD or OOD who live abroad
- International groups with a subsidiary or branch in Bulgaria
- Founders and investors deciding whether to open a company in Bulgaria
- Finance teams and controllers who need a clear map of Bulgarian accounting and tax obligations
Frequently asked questions
What is the corporate tax rate in Bulgaria in 2026?
Bulgaria generally levies 10% corporate income tax on taxable profit. Dividends paid to individuals are generally subject to a 5% final tax, while qualifying EU/EEA parent companies may be exempt. The guide explains the conditions and the exceptions.
Can a foreigner own a company in Bulgaria?
Yes. Foreign individuals and companies can own 100% of a Bulgarian EOOD or OOD. Documents signed abroad may need notarisation, an apostille and a Bulgarian translation, and bank onboarding usually takes the longest.
When does a Bulgarian company have to register for VAT?
Generally within 7 days after its annual turnover in Bulgaria exceeds EUR 51,130. Certain cross-border services and intra-Community acquisitions can require registration much earlier, regardless of turnover.
Do I still need an accountant if I read the guide?
The guide helps you understand the rules and ask the right questions. Company structure, cross-border VAT, payroll and profit extraction depend on your specific facts, and Bulgarian law requires proper bookkeeping and filings every month. That is where a dedicated accountant pays for itself.
Prefer to talk it through?
Nubes Soft is a boutique accounting firm in Sofia working with foreign owners in English, fully remotely. One point of contact, clear monthly reporting and individual fees agreed upfront.