Bulgaria runs one of the EU's lowest tax regimes for solopreneurs, with a flat 10 percent personal and corporate income tax, a 5 percent dividend withholding tax, and no wealth tax. Residents are taxed on worldwide income, and mandatory social and health insurance contributions add a meaningful cost on top of the headline rate. The country adopted the euro and now offers a digital nomad residence permit, opened in late 2025, alongside a low cost of living and strong internet.
Personal income tax
Income tax structureFlat
Top income tax rate10%
Entry income tax rate10%
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate13.78%
Employer SS rate19.62%
Indirect & other taxes
VAT standard rate20%
Capital gains rate10%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate6.6%
Property taxNo
Exit & residency
Exit taxConditional
Exit tax triggerCorporate exit taxation applies when a company transfers assets, tax residence, or a permanent establishment out of Bulgaria (EU ATAD rule); there is no individual departure tax on unrealized gains.
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate10%
WHT on dividends5%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$2,790
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index41.6
Internet speed127 Mbps
English proficiencyHigh
Civil liberties73
Digital nomad visa
Bulgaria runs the Digital Nomad Residence Permit, which lets you live here legally while earning from clients or an employer abroad. You need to prove $2,790/mo.
ProgramDigital Nomad Residence Permit
Income requirement$2,790/mo (EUR 31,000 annual (50 times Bulgarian monthly minimum wage €620/month); approximately USD 2,790/month equivalent)
Duration1 year
Renewablerenewable once
Application fee$360 (EUR 100 Type D visa at consulate + 500 BGN (≈EUR 255) residence permit in Bulgaria + 10 BGN application fee; total approximately USD 360)
Processing time4-8 weeks for Type D visa; 14 days to apply for residence permit once in Bulgaria
How it is taxed
Tax residency after 183 days in any 12-month period triggers Bulgarian worldwide income tax at flat 10%. Foreign income exempt if non-resident (≤183 days).
What you need to qualify
non-EU/EEA citizen
remote work for employer outside EU/EEA/Switzerland or freelancer with 1+ year history
Occasional notes when tax rules or rankings change. No spam.
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.