Europe · Balkans

Bulgaria

As of 1 January 2026 a full Schengen and eurozone member with a 10% flat tax, 5% dividends and 0% capital gains on EU-listed securities — but the golden passport is gone and what remains cannot deliver citizenship without renouncing your existing one.

Last verified July 2026178 visa-free destinations

Tax position

Income tax (top): 10% flat — unchanged since 2008 and confirmed in force for 2026
Capital gains: 0% on shares, collective investment scheme units and government securities traded on a regulated market in Bulgaria, the EU or the EEA; 10% otherwise, including directly-held US-listed stock
Wealth tax: none; local property tax of 0.01-0.45% of tax value
Inheritance tax: spouse and lineal descendants/ascendants fully exempt; first BGN 250,000 (about EUR 128k) exempt for others, then 0.4-0.8% for siblings and their children and 3.3-6.6% for others, set municipally
Special regime: None as such — the 10% flat rate, 5% dividend tax and 0% CGT on EU/EEA-listed securities are the regime. Social security is capped, which matters for high earners.
Territorial: No — worldwide income taxed
CFC rules: Yes
Exit tax: Yes — leaving has a cost
CRS: Participating