Bulgarian Tax System – the most favorable tax conditions in the EU-Bulgarian Tax System – the most favorable tax conditions in the EU-【移投策】

Bulgarian Tax System – the most favorable tax conditions in the EU

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The Bulgarian Investment Immigration Program gives opportunity to high-net-worth individuals to obtain Bulgarian Permanent Residency and even Bulgarian citizenship and to benefit of the most favorable tax conditions in the EU.

In the last few years Bulgaria has enjoyed a sustained economy growth (3, 5% in 2016) and political stability. Currently, the prognosis outline growth potential (average 2, 8% annually) over the next decade, due to competitive labor force, growing political stability and potential for increase in productive capacity. In terms of FDI, Bulgaria is the 15th most attractive investment destination in Europe, according to latest EY report.

Bulgaria offers the most favorable tax regime in the EU. Domestic tax legislations provides for various tax incentives, such as:

Corporate income tax rates 10%, the lowest in the EU. Personal income tax is 10%, flat rate. Up to 5% tax on dividends. 0% withholding tax or income tax on undistributed profits.

The income tax rate in Bulgaria is  10%.

Payment basis of taxation for persons who have Permanent Residence Statute in Bulgaria or obtain Bulgarian Citizenship, but retain residence of origin or choice outside Bulgaria are only subject to Bulgarian tax on:

Income gains arising in Bulgaria; Income arising outside Bulgaria, but received in Bulgaria.

There is therefore no Bulgarian tax on:

Any foreign income which is not received in Bulgaria; Any foreign capital gains.

Bulgaria has concluded sixty eight tax treaties which provide for a tax relief or are deduced tax rate, including with China.

Corporate income tax in Bulgaria is flat rate of 10%.

Bulgarian non-tax-residents are subject of taxation of their income from Bulgarian sources only; No wealth taxes; No local government corporate income taxes; Applicability of the EU Directives.

Visa Free Europe shall provide full assistance through investment immigration process under the regulations of the Bulgarian Investment Immigration Program.

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