StonewellCo

Jurisdiction Intelligence — Bulgaria

10% flat tax.
EU passport. Full access.

Bulgaria offers the lowest flat corporate and personal income tax rate in the European Union at 10%. Full EU single market access, low cost of living, and a formalised Digital Nomad Visa scheme make it the most competitive EU jurisdiction for cost-conscious businesses in 2026.

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Corporate Tax

10%

flat — lowest in EU

Personal Income Tax

10%

flat rate

Dividend Withholding

5%

effective ~14.5% combined

EU Membership

Yes

full single market access

Tax Structure at a Glance

Corporate Tax

Flat 10% on net profits — single rate, no progression.

Personal Income Tax

Flat 10% — same rate regardless of income level.

Dividend Withholding

5% withholding on dividend distributions — effective combined rate ~14.5%.

Social Contributions

~17.8% of gross salary — applies to employment income.

Digital Nomad Visa 2026

Bulgaria's formalised Digital Nomad Visa (2026) grants 12-month renewable residency to non-EU remote workers — without requiring a Bulgarian employer. It provides access to the 10% flat tax regime on a personal residency basis.

Income from remote work qualifies — no local employer required
Renewable annually for the duration of remote employment
10% personal income tax on worldwide income as Bulgarian resident
EU resident rights: free movement, banking, and VAT registration

The EU's most cost-effective tax jurisdiction.

EOOD formation, Digital Nomad Visa guidance, and residency structuring — delivered within 48 hours.

Begin AuditFast-Track Blueprint — €199