Bulgaria Withholding tax rates
Bulgaria Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The final withholding taxes (данък при източника) Bulgaria levies on dividends, interest and royalties paid to non-resident (foreign) persons, each at its domestic statutory rate before any double-tax agreement relief. Levied under the Corporate Income Tax Act (Закон за корпоративното подоходно облагане, ЗКПО) arts. 194-195 with rates in art. 200; administered by the National Revenue Agency (НАП).
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| Current value | structured — see the API |
|---|---|
| In force from | — |
| Official source | ЗКПО art. 200: 'Данъчната ставка на данъка върху доходите по чл. 194 е 5 на сто' ('The tax rate of the tax on income under art. 194 [dividends and liquidation shares] is 5 per cent'); 'Данъчната ставка на данъка върху доходите по чл. 195 е 10 на сто' ('The tax rate of the tax on income under art. 195 [other income of foreign persons, including interest and royalties] is 10 per cent') |
| Last verified | 2026-08-10 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). The operative Bulgarian wording quoted is the statutory text of ЗКПО, but the official portals (lex.bg, nra.bg, minfin.bg, egov.bg) refuse connections from outside Bulgaria (403/connection refused), so it could not be read directly from the official consolidated text. The wording and rates were corroborated across NRA-indexed search extracts and multiple independent full-text reproductions of the Act, all concordant. Confidence is therefore recorded as secondary despite the primary-instrument citation. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Bulgaria withholds at 5% on dividends but at 10% on interest, royalties and the other art. 195 income categories. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement can reduce any of them, and Bulgaria's own statute already exempts the two big intra-EU flows: dividends to EU/EEA legal persons are outside the charge altogether (art. 194(3) — broader than the Parent-Subsidiary Directive, with no holding threshold), and interest and royalties paid to associated EU companies are exempt under art. 195(6) (Interest and Royalties Directive, 25% capital link held two years). We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. NO SERIES effective_from IS ASSERTED: the 5%/10% rates have been stable for many years and the consolidated text we could corroborate does not state a commencement date for them, so none is supplied from memory.
Get it programmatically
curl https://euroref.dev/v1/bg/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/bg/withholding-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/bg/withholding-taxOther Bulgaria series: Policy Rate (ECB Deposit Facility Rate) · Value Added Tax (Данък върху добавената стойност, ДДС) · VAT registration threshold · Statutory Minimum Wage (Минимална работна заплата за страната) · Public Holidays (Официални празници) · inflation rate (CPI) · Corporate Income Tax (Корпоративен данък) · Personal Income Tax (Данък върху доходите на физическите лица) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory legal interest (законна лихва)
The same figure elsewhere: Croatia · Cyprus · Czech Republic · Denmark · Estonia · all 34