Bulgaria
The EU's lowest income and corporate tax rates at just 10% flat, now with Schengen access. A growing hub for digital nomads and entrepreneurs.
Country details
- Capital
- Sofia
- Language
- Bulgarian
- Currency
- Bulgarian Lev (BGN)
- Population
- 6.9M
- Timezone
- UTC+2
- Schengen Member
- Yes
- Immigration Authority
- Official Website
Migration pathways
Tax situation
Standard 10% Flat Tax
- Eligibility
- Residency
- Duration
- Indefinite
- Income Tax
- 10% flat
- Foreign Income
- Taxed
- Capital Gains
- 10%
- Dividends
- 5%
- Wealth Tax
- None
- Inheritance Tax
- None
| Tax Type | Standard 10% Flat Tax |
|---|---|
| Eligibility | Residency |
| Duration | Indefinite |
| Income Tax | 10% flat |
| Foreign Income | Taxed |
| Capital Gains | 10% |
| Dividends | 5% |
| Wealth Tax | None |
| Inheritance Tax | None |
| Learn more |
Country details
Bulgaria offers the EU's lowest tax rates: a flat 10% on personal income and 10% on corporate profits. For entrepreneurs and remote workers seeking affordable EU residence with minimal tax burden, Bulgaria presents a compelling combination of low costs, Schengen access (air and sea since 2025), and a path to EU citizenship.
Capital gains are generally taxed as income at 10%. There is no wealth tax, and inheritance tax ranges from 0-6.6% depending on relationship. The country uses the Bulgarian lev, pegged to the euro, with eurozone membership targeted for 2025-2026.
Bulgaria does not currently offer a formal golden visa or citizenship by investment program. Standard residency permits are available for business owners, company directors, and those with Bulgarian spouses or parents. EU citizens can reside freely. Bulgarian citizenship typically requires 5 years of permanent residence with physical presence requirements.
The country offers significantly lower living costs than Western Europe, an educated workforce, and growing tech and outsourcing sectors. Sofia has emerged as a startup hub, attracting digital nomads and small business owners seeking low-cost EU residence.
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