26/02/2026
Bulgaria continues to apply a 10% corporate income tax rate — among the lowest in the EU.
However, proper compliance under the Corporate Income Tax Act (CITA) remains essential. We’ve updated our full guide to reflect the 2026 framework, including the EU’s new 15% minimum “top-up tax” for large groups.
Read the full article here:
https://aidosbg.com/corporate-income-tax-act-bulgaria/
Complete guide to the Corporate Income Tax Act (CITA) in Bulgaria: 10% rate, advance payments, filing deadlines, adjustments and compliance.