Bulgaria public holidays 2026, VAT rate and tax data
Bulgaria: VAT rate 20% since 1 Jan 2007; 18 public holidays in 2026 (next: Бъдни вечер (Christmas Eve) - Thursday, 24 Dec 2026); corporate tax rate 10%; minimum wage 620.2 EUR/month; policy interest rate 2.5%; inflation rate (CPI) 5.1%.
13 series, each cited to the official source it was verified against; most recently verified 9 Oct 2026. Currency EUR.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "BG", "series": "vat", "value": 20, "unit": "percent", "effective_from": "2007-01-01", "last_confirmed": "2026-07-24", "source": { "name": "Закон за данък върху добавената стойност (ЗДДС), чл. 66, ал. 1 - став…", "url": "https://dv.parliament.bg/DVWeb/index.jsp" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"bg","amount":1000}.
Bulgaria public holidays 2026
18 days in 2026; next: Бъдни вечер (Christmas Eve) - Thursday on 24 Dec 2026. Official source: Кодекс на труда, чл. 154, ал. 1 (list of официални празници) and чл. 154, ал. 2… · last verified 30 Jul 2026
Fixed by law 9 Confirmed 6 Substitute 3
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Нова година (New Year's Day) - Thursday | Fixed by law | Кодекс на труда, чл. 154, ал. 1 (list… |
| 2 Jan 2026 Fri | Еднократно обявен неприсъствен ден за въвеждането на еврото - Friday one-off non-working day for the euro changeover |
Confirmed | Кодекс на труда, чл. 154, ал. 1 (list… |
| 3 Mar 2026 Tue | Ден на Освобождението на България от османско иго - национален празник (Liberation Day, national holiday) - Tuesday | Confirmed | Кодекс на труда, чл. 154, ал. 1 (list… |
| 10 Apr 2026 Fri | Разпети петък (Orthodox Good Friday) - Friday | Fixed by law | Кодекс на труда, чл. 154, ал. 1 (list… |
| 11 Apr 2026 Sat | Велика събота (Holy Saturday) - Saturday | Fixed by law | Кодекс на труда, чл. 154, ал. 1 (list… |
| 12 Apr 2026 Sun | Великден / Възкресение Христово (Orthodox Easter Sunday) - Sunday | Fixed by law | Кодекс на труда, чл. 154, ал. 1 (list… |
| 13 Apr 2026 Mon | Велики понеделник (Orthodox Easter Monday) - Monday | Fixed by law | Кодекс на труда, чл. 154, ал. 1 (list… |
| 1 May 2026 Fri | Ден на труда и на международната работническа солидарност (Labour Day) - Friday | Fixed by law | Кодекс на труда, чл. 154, ал. 1 (list… |
| 6 May 2026 Wed | Гергьовден, Ден на храбростта и на Българската армия (St George's Day / Day of Valour and the Bulgarian Army) - Wednesday | Confirmed | Кодекс на труда, чл. 154, ал. 1 (list… |
| 24 May 2026 Sun | Ден на светите братя Кирил и Методий, на българската азбука, просвета и култура и на славянската книжовност (Bulgarian Education and Culture and Slavonic Literature Day) - Sunday | Confirmed | Кодекс на труда, чл. 154, ал. 1 (list… |
| 25 May 2026 Mon | Неприсъствен ден - заместващ 24 май, който се пада в неделя - Monday substitute non-working day for 24 May |
Substitute | Кодекс на труда, чл. 154, ал. 1 (list… |
| 6 Sep 2026 Sun | Ден на Съединението (Unification Day) - Sunday | Confirmed | Кодекс на труда, чл. 154, ал. 1 (list… |
| 7 Sep 2026 Mon | Неприсъствен ден - заместващ 6 септември, който се пада в неделя - Monday substitute non-working day for 6 September |
Substitute | Кодекс на труда, чл. 154, ал. 1 (list… |
| 22 Sep 2026 Tue | Ден на Независимостта на България (Independence Day) - Tuesday | Confirmed | Кодекс на труда, чл. 154, ал. 1 (list… |
| 24 Dec 2026 Thu | Бъдни вечер (Christmas Eve) - Thursday | Fixed by law | Кодекс на труда, чл. 154, ал. 1 (list… |
| 25 Dec 2026 Fri | Рождество Христово (Christmas Day) - Friday | Fixed by law | Кодекс на труда, чл. 154, ал. 1 (list… |
| 26 Dec 2026 Sat | Рождество Христово, втори ден (Second day of Christmas) - Saturday | Fixed by law | Кодекс на труда, чл. 154, ал. 1 (list… |
| 28 Dec 2026 Mon | Неприсъствен ден - заместващ 26 декември, който се пада в събота - Monday substitute non-working day for 26 December |
Substitute | Кодекс на труда, чл. 154, ал. 1 (list… |
2027 dates already held (17)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Нова година (New Year's Day) - Friday | Fixed by law | Кодекс на труда, чл. 154, ал. 1 (list… |
| 3 Mar 2027 Wed | Ден на Освобождението на България от османско иго - национален празник (Liberation Day, national holiday) - Wednesday | Confirmed | Кодекс на труда, чл. 154, ал. 1 (list… |
| 30 Apr 2027 Fri | Разпети петък (Orthodox Good Friday) - Friday | Fixed by law | Кодекс на труда, чл. 154, ал. 1 (list… |
| 1 May 2027 Sat | Велика събота (Holy Saturday) - Saturday | Fixed by law | Кодекс на труда, чл. 154, ал. 1 (list… |
| 1 May 2027 Sat | Ден на труда и на международната работническа солидарност (Labour Day) - Saturday | Fixed by law | Кодекс на труда, чл. 154, ал. 1 (list… |
| 2 May 2027 Sun | Великден / Възкресение Христово (Orthodox Easter Sunday) - Sunday | Fixed by law | Кодекс на труда, чл. 154, ал. 1 (list… |
| 3 May 2027 Mon | Велики понеделник (Orthodox Easter Monday) - Monday | Fixed by law | Кодекс на труда, чл. 154, ал. 1 (list… |
| 4 May 2027 Tue | Неприсъствен ден - заместващ 1 май (Ден на труда), който се пада в събота; първият работен ден след великденските празници - Tuesday substitute day for Labour Day, Sat 1 May |
Substitute | Кодекс на труда, чл. 154, ал. 1 (list… |
| 6 May 2027 Thu | Гергьовден, Ден на храбростта и на Българската армия (St George's Day / Day of Valour and the Bulgarian Army) - Thursday | Confirmed | Кодекс на труда, чл. 154, ал. 1 (list… |
| 24 May 2027 Mon | Ден на светите братя Кирил и Методий, на българската азбука, просвета и култура и на славянската книжовност (Bulgarian Education and Culture and Slavonic Literature Day) - Monday | Confirmed | Кодекс на труда, чл. 154, ал. 1 (list… |
| 6 Sep 2027 Mon | Ден на Съединението (Unification Day) - Monday | Confirmed | Кодекс на труда, чл. 154, ал. 1 (list… |
| 22 Sep 2027 Wed | Ден на Независимостта на България (Independence Day) - Wednesday | Confirmed | Кодекс на труда, чл. 154, ал. 1 (list… |
| 24 Dec 2027 Fri | Бъдни вечер (Christmas Eve) - Friday | Fixed by law | Кодекс на труда, чл. 154, ал. 1 (list… |
| 25 Dec 2027 Sat | Рождество Христово (Christmas Day) - Saturday | Fixed by law | Кодекс на труда, чл. 154, ал. 1 (list… |
| 26 Dec 2027 Sun | Рождество Христово, втори ден (Second day of Christmas) - Sunday | Fixed by law | Кодекс на труда, чл. 154, ал. 1 (list… |
| 27 Dec 2027 Mon | Неприсъствен ден - заместващ 25 декември, който се пада в събота - Monday substitute day for Christmas Day, Sat 25 Dec |
Substitute | Кодекс на труда, чл. 154, ал. 1 (list… |
| 28 Dec 2027 Tue | Неприсъствен ден - заместващ 26 декември, който се пада в неделя - Tuesday substitute day for Second Christmas Day, Sun 26 Dec |
Substitute | Кодекс на труда, чл. 154, ал. 1 (list… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Bulgaria value
Rate schedules and breakdowns
Withholding tax rates
5–10% across 3 withholding taxes — no single rate · in force from — · Official source: ЗКПО art. 200: 'Данъчната ставка на данъка върху доходите по чл. 194 е 5 на… · last verified 10 Aug 2026 secondary
Rates by payment type
| key | label | rate | applies to | confidence note | Source |
|---|---|---|---|---|---|
| dividends | Данък при източника on dividends and liquidation shares (чл. 194 ЗКПО) | 5 | dividends and liquidation shares distributed by resident legal persons in favour of foreign legal persons (and of resident non-merchants); final tax withheld by the distributing company | Statutory wording corroborated via NRA extracts and full-text reproductions; official Bulgarian portals are geo-blocked from direct retrieval (see record-level confidence_note). | ЗКПО чл. 194(1) (charge on 'доходи на… |
| Art. 194(3) exempts dividends distributed to foreign legal persons that are tax resident in an EU member state or EEA state (no minimum holding or holding period) — Bulgaria's over-implementation of the Parent-Subsidiary Directive — so the 5% in practice bites mainly on… | |||||
| interest | Данък при източника on interest paid to foreign persons (чл. 195 ЗКПО) | 10 | interest (лихви) from a source in Bulgaria accruing to foreign legal persons not realised through a permanent establishment in Bulgaria; final tax withheld by the payer | Statutory wording corroborated via NRA extracts and full-text reproductions; official Bulgarian portals are geo-blocked from direct retrieval (see record-level confidence_note). | ЗКПО чл. 195(1) (charge on 'доходи на… |
| Art. 195(6) exempts interest paid to an associated company of another EU member state (Interest and Royalties Directive as implemented: 25% direct capital link held for at least two years, subject to the anti-abuse conditions of the following paragraphs). | |||||
| royalties | Данък при източника on royalties (авторски и лицензионни възнаграждения) paid to foreign persons (чл. 195 ЗКПО) | 10 | royalties and licence fees (авторски и лицензионни възнаграждения) from a source in Bulgaria accruing to foreign legal persons not realised through a permanent establishment; final tax withheld by the payer | Statutory wording corroborated via NRA extracts and full-text reproductions; official Bulgarian portals are geo-blocked from direct retrieval (see record-level confidence_note). | ЗКПО чл. 195(1) read with чл. 200(2)… |
| Same art. 195(6) exemption as interest for royalties paid to associated EU companies (Interest and Royalties Directive: 25% capital link, two-year holding, anti-abuse conditions). | |||||
Personal Income Tax (Данък върху доходите на физическите лица)
10% across 1 band · in force from 2008-01-01 · Official source: Закон за данъците върху доходите на физическите лица (ЗДДФЛ), чл. 48, ал. 1 -… · last verified 24 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | — | 10 |
Statutory social-insurance contributions
0–19.8% across 8 contribution branches · in force from 2026-08-01 · Official source: Кодекс за социално осигуряване, чл. 4, чл. 4б, чл. 6, чл. 9, чл. 127 and the… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | ceiling monthly |
|---|---|---|---|---|---|---|---|
| pensii_rodeni_sled_1959 | Фонд "Пенсии" на държавното обществено осигуряване — state pension fund, third labour category, for persons born after 31 December 1959 | 14.8 | 6.58 | 8.22 | percent | Осигурителен доход — the gross remuneration and other employment income of the insured person, not less than the минимален осигурителен доход (МОД) for the employee's economic activity and qualification group and not more than the максимален месечен размер на осигурителния доход. For 1 August–31 December 2026 the ceiling is 2 300,00 euro per month (1 January–31 July 2026: 2 111,64 euro); the МОД floor is set per activity and qualification group in the annex to the annual budget act, starting at 620,20 euro for unqualified positions. | 2300 |
| THE PENSION SPLIT IS NOT 60:40 AND IS NOT DERIVABLE. Bulgaria's statutory ratio of 60 per cent employer to 40 per cent insured applies to the sickness/maternity, unemployment and health branches; the pension fund carries its own absolute figures — 8,22 / 6,58 — which work out at… | |||||||
| dzpo_universalen_pensionen_fond | Допълнително задължително пенсионно осигуряване в универсален пенсионен фонд (ДЗПО-УПФ) — mandatory funded second-pillar pension, persons born after 31 December 1959 | 5 | 2.2 | 2.8 | percent | The same осигурителен доход as the state pension fund, with the same МОД floor and the same 2 300,00 euro monthly ceiling from 1 August 2026. | 2300 |
| THIS IS A GENUINELY SEPARATE 5 % ON TOP OF THE 14,8 %, NOT A CARVE-OUT FROM IT. Bulgaria differs from Poland and Romania here: the second-pillar contribution is an ADDITIONAL levy, not a redirection of part of the state pension contribution. An engine that models it as a… | |||||||
| pensii_rodeni_predi_1960 | Фонд "Пенсии" — state pension fund, third labour category, for persons born before 1 January 1960 (no second pillar) | 19.8 | 8.78 | 11.02 | percent | The same осигурителен доход, МОД floor and 2 300,00 euro monthly ceiling as for the younger cohort. | 2300 |
| SAME TOTAL PENSION BURDEN, DIFFERENT DESTINATION. A person born before 1 January 1960 pays 19,8 % entirely into the state pay-as-you-go fund and nothing into a universal pension fund, because Pillar II membership under чл. 127 КСО is confined to the post-1959 cohort. The… | |||||||
| obshto_zabolyavane_i_maychinstvo | Фонд "Общо заболяване и майчинство" (ОЗМ) — general sickness and maternity fund | 3.5 | 1.4 | 2.1 | percent | The same осигурителен доход, МОД floor and 2 300,00 euro monthly ceiling as the pension funds. | 2300 |
| Here the 60:40 statutory ratio does apply exactly, giving 2,1 / 1,4. Compulsory for employees on a labour contract; it is the branch that funds sick pay beyond the employer-paid days, maternity and child-raising benefit. Note the Bulgarian sick-pay division: the EMPLOYER pays… | |||||||
| bezrabotitsa | Фонд "Безработица" — unemployment fund | 1 | 0.4 | 0.6 | percent | The same осигурителен доход, МОД floor and 2 300,00 euro monthly ceiling as the pension funds. | 2300 |
| The smallest branch in the system and the one most often dropped from imported models. The 60:40 ratio applies exactly. Unemployment insurance in Bulgaria is contributory and the benefit is earnings-related with statutory minimum and maximum daily amounts fixed each year in the… | |||||||
| trudova_zlopoluka_i_profesionalna_bolest | Фонд "Трудова злополука и професионална болест" (ТЗПБ) — work accident and occupational disease fund, employer-only, differentiated by economic activity | — | 0 | — | percent | The same осигурителен доход as the other funds, with the same МОД floor and the same 2 300,00 euro monthly ceiling from 1 August 2026. | 2300 |
| EMPLOYER-ONLY AND RISK-RATED — rate_employer and rate_total are deliberately null because there is no single national rate. The rate is fixed for each economic activity code in an annex to the ANNUAL state social insurance budget act, so it is re-legislated every year and… | |||||||
| zdravno_osiguryavane | Здравноосигурителна вноска — mandatory health insurance contribution | 8 | 3.2 | 4.8 | percent | The same осигурителен доход as the social-insurance funds — including the same МОД floor and the same 2 300,00 euro monthly ceiling from 1 August 2026. | 2300 |
| UNUSUALLY FOR THE REGION, THE HEALTH CONTRIBUTION IS CAPPED. Bulgarian health insurance rides on exactly the same insurable-income base as social insurance, so the 2 300,00 euro monthly ceiling applies to it too. This is the opposite of Czechia, Slovakia, Croatia and Slovenia… | |||||||
| uchitelski_pensionen_fond | Учителски пенсионен фонд — Teachers' Pension Fund, employer-only, teaching staff only | 4.3 | 0 | 4.3 | percent | The осигурителен доход of the teaching staff concerned, on the same footing and with the same ceiling as the other funds. NIL for any employee who is not teaching staff. | 2300 |
| EMPLOYER-ONLY AND CONDITIONAL — not payable for an ordinary private-sector employee. Due only in respect of teaching staff, and payable by private schools and kindergartens as well as public ones, so it is not a public-sector-only item. Included as a visible branch because an… | |||||||
Late-payment interest (EU Late Payment Directive)
10.4 percent · in force from 2026-07-01 · Official source: Derived from the ECB main refinancing rate (this API's… · last verified 9 Oct 2026 derived
Resolved rates
| key | label | spread | value | article | Source |
|---|---|---|---|---|---|
| directive | EU Late Payment Directive statutory rate (reference + 8pp) | 8 | 10.4 | Directive 2011/7/EU, art. 2(6)-(7) | Directive 2011/7/EU on combating late… |
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Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.