Bulgaria
Europe
The EU's classic flat-tax base, now on the euro: 10 percent income tax, 5 percent on dividends and a social security ceiling that makes high incomes surprisingly cheap. The catch for remote employees is that Bulgaria never signed the EU telework agreement, so working here more than a quarter of your time flips your social security out of your home system with no escape route.
General information
This page is orientation, not advice. What actually applies to you depends on your corridor - where you live, your nationality, who employs you and how long you stay. The personal assessment works that out for your exact situation.
At a glance
Remote-work friendliness
Nomad visa
No dedicated nomad visa
Standard visa-free days
90 daysfor many nationalities
Tax complexity
Labor law strength
Healthcare access
Employer complexity
What you would actually pay
The headline rates, and the qualifier that has to travel with them. Every figure comes from Bulgaria's own cross-checked rules, not from an estimate.
- Income tax
- A genuine flat 10%. No brackets, no municipal surcharge.
- Corporate tax
- Flat 10%, and an EOOD forms on EUR 1 of capital.
- Getting profit out
- 5% to you personally, 0% to an EU or EEA parent company.
- Honest all-in
- About 14.5% all-in through an EOOD, and the low contribution ceiling is what really makes it cheap at a high income.
The catch
Bulgaria never signed the EU telework agreement, so working here more than 25% of your time moves your whole social security, with no way back. A registered sole trader pays 15%, not 10%.
Common risks
Patterns that often catch cross-border workers here. Whether they apply to you depends on your setup.
No telework framework agreement, social security flips at 25 percent of working time
A Bulgarian company managed from the Netherlands is simply a Dutch taxpayer
Bulgaria sits one point above the Dutch low-tax blacklist line, so structures get extra scrutiny
Framework memberships
- European Union
- European Economic Area
- Schengen Area
Treaty relationships
What NaVi has mapped between Bulgaria and other countries. None known means no data yet - not proof that no treaty exists.
- In force
Tax treaty with Netherlands
NL - Bulgaria double taxation agreement
- In force
Social security agreement with Netherlands
NL - Bulgaria social security coordination
- In force
Tax treaty with Germany
DE - Bulgaria double taxation agreement
- In force
Social security agreement with Germany
DE - Bulgaria social security coordination
- In force
Tax treaty with Spain
ES - Bulgaria double taxation agreement
- In force
Social security agreement with Spain
ES - Bulgaria social security coordination
Rule coverage
50 rules in the engine for this country.
Rules are sourced, versioned and reviewed before they count as verified. A personal assessment shows which ones apply to your corridor.