Europe
Malta IP Box Regime
95% deduction yields effective 1.75% rate when nexus ratio is 1
Indefinite · Foreign income partly exempt
Europe
Bulgaria Standard 10% Flat Tax
Bulgaria offers one of Europe's lowest standard tax rates with a flat 10% personal income tax, 10% corporate tax, and no wealth tax, making it attractive for entrepreneurs and remote workers.
Regime overview
- Status
- Active
- Type
- Default favorable
- Established
- 2008
- Duration
- Indefinite
- Highlight
- 10% flat income tax, one of EU's lowest rates
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 |
Key benefits
10% flat income tax, one of EU's lowest
No wealth or inheritance taxes
5% dividend tax rate
Requirements and considerations
None
Minimum presence: 183 days/year
Program details
Bulgaria's low-tax environment comes from its standard system rather than an opt-in regime. Since 2008, it has applied a flat 10% personal income tax rate, one of the lowest in the European Union.
The 10% rate applies broadly across employment, self-employment, rental income, and most other sources. Capital gains are generally taxed at 10%, while dividends received by individuals from Bulgarian companies are taxed at 5%.
Bulgaria has no wealth tax. Inheritance and gift tax can be none for close relatives, and may apply for other beneficiaries depending on municipality.
For practical planning, social security contributions are an additional cost, but they are capped. Bulgaria also offers a Digital Nomad Visa (2024) for non‑EU remote workers.
Interested in Standard 10% Flat Tax?
Our tax advisors can help you evaluate eligibility requirements and optimize your tax position under this regime.
Schedule consultationOther tax regimes
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Slovakia Patent Box Regime
50% exemption roughly halves corporate tax on qualifying IP income
Indefinite · Foreign income partly exempt
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United Kingdom Patent Box Regime
Qualifying patent profits taxed at effective 10% corporation tax
Indefinite · Worldwide taxation
Europe
Lithuania IP Box Regime
A reduced 7% corporate income tax rate can apply to taxable profits from the commercial exploitation of qualifying IP, materially below Lithuania's standard CIT rate
Indefinite · Worldwide taxation
Expert guidance
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