Corporate income tax in Bulgaria. Amount of Tax – 10%. The Financial year for business in Bulgaria ends on 31 December. An Annual Tax Report for the previous year shall be submitted by 30 June.
Corporate income tax is levied on the profits of:
• domestic companies: in full – both in Bulgaria and from abroad;
• foreign legal entities: from a place of business in Bulgaria;
• legal entities which are not traders, including religious organisations: from transactions under Article 1 of the Commercial Act, as well as from the rental of movable and immovable property;
• unincorporated companies and insurance funds established based on Article 8 of the Social Insurance Code: in full, both from Bulgaria and abroad;
• gambling operators and ship operators: from all activities outside those subject to the alternative tax.
The profits of persons subject only to alternative taxation for the relevant activities are not taxable:
• Taxi passenger carriers;
• budget undertakings;
• gambling operators;
• ship operators.

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