Bulgaria
Bulgaria offers the lowest tax rate in the European Union with its 10% flat tax on income and corporate profits. Combined with the EU's lowest cost of living and fast internet, the country attracts a growing number of entrepreneurs and freelancers. Sofia and Plovdiv have a dynamic tech scene with modern coworking spaces.
Taxation
Income tax brackets
| Bracket | Rate |
|---|---|
| 0 € → unlimited | 10 % |
Corporate tax
10 %
Capital gains
0 %
VAT
20 %
Special regime : Flat tax 10 % sur tout
La Bulgarie applique un taux unique de 10 % sur pratiquement tout : impot sur le revenu, impot sur les sociétés et plus-values. C'est le taux le plus bas de l'Union européenne. Les dividendes sont taxés à 5 % seulement. Ce systeme simple et prévisible attire de nombreux entrepreneurs.
Permanente (systeme par défaut)
Devenir résident fiscal en Bulgarie (présence de 183 jours/an ou centre d'intérets vitaux). En tant que citoyen UE, libre installation.
- 10 % d'impot sur le revenu (flat tax, pas de progressivité)
- 10 % d'impot sur les sociétés (le plus bas de l'UE)
- 5 % seulement sur les dividendes
- Systeme fiscal simple et prévisible, pas de surprises
Visa options
Permis de séjour UE (libre circulation)
residenceDuration: Illimitée (citoyen UE)
Cost: Gratuit (enregistrement environ 10 EUR)
Requirements: En tant que citoyen français, libre circulation et installation en Bulgarie. Enregistrement aupres des autorités locales apres 3 mois de séjour.
Création de EOOD/OOD (société bulgare)
entrepreneurDuration: Permis de séjour lié à l'activité
Cost: Environ 200-400 EUR (frais de création tout compris)
Requirements: Capital social minimum de 1 BGN (environ 0,50 EUR). Siege social en Bulgarie. Enregistrement au registre commercial.
Living in Bulgarie
Popular locations among expatriates
Cost of living
Comparison with the French average (vertical line)
Single person
Couple
City center rent
Outside city center rent
Bulgaria has the lowest cost of living in the EU. A single person can live on €600/month excluding rent in Sofia. Rents are very affordable. Food, transport and leisure are particularly cheap. Purchasing power in euros is exceptional.
Settling in Bulgarie
Practical indicators to prepare your relocation
Safety & stability
Procedures
Start a business
As an EU citizen, settlement in Bulgaria is free after simple registration. Setting up a company (EOOD/OOD) costs less than €500 with €0.50 minimum capital. Sofia and Plovdiv have growing tech scenes with coworking spaces. The Cyrillic alphabet and Bulgarian language are barriers, but English is increasingly common among young people. The international community is small but present.
Bulgaria's public health system is free for affiliates but lower quality than European standards. Public hospitals suffer from underinvestment. The private sector is developing fast in Sofia (Tokuda Hospital, Acibadem City Clinic) with affordable rates. Private health insurance costs €15-40/month. For complex cases, transfer to a neighbouring country may be considered.
Quality of life
Bulgaria offers varied landscapes (Black Sea, mountains, countryside). Sofia is a green and pleasant city with a developing cultural scene. Internet is fast and reliable. The healthcare system is improving but remains below European standards. The country is in the EU but not yet in the eurozone (planned for 2026).
Pros and cons
Advantages
- 10% flat tax on income and corporate, the lowest in the EU
- Lowest cost of living in the European Union
- 5% only on dividends
- EU member with free movement for Europeans
Disadvantages
- Not yet in the eurozone (local currency: Bulgarian lev)
- Public health system below EU standards
- Limited road and rail infrastructure
- Cyrillic alphabet and Bulgarian language hard to learn
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Verified on January 15, 2025All data on this page comes from public and institutional sources.
FAQ
What is the tax rate in Bulgaria?
The top marginal income tax rate in Bulgaria is 10%. The corporate tax rate is 10%. A special regime exists: Flat tax 10 % sur tout.
What is the cost of living in Bulgaria?
The monthly cost of living for a single person in Bulgaria is approximately 600 EUR (excluding rent). City center rent costs around 400 EUR per month.
Is there a tax treaty between the United Kingdom and Bulgaria?
Check HMRC for the current status of the tax treaty between the United Kingdom and Bulgaria.
These results are estimates.
The data presented are estimates and do not constitute tax advice. Consult a professional for your personal situation.