Bulgaria

Individual - Foreign tax relief and tax treaties

Last reviewed - 09 September 2025

Foreign tax relief

Bilateral tax relief may be available under a DTT. Where no treaty protection is available, unilateral tax credit is granted to Bulgarian tax residents for taxes paid on non-Bulgarian-source income abroad, with the credit amount calculated separately for each source country (‘per-country limitation’).

Tax treaties

Bulgaria has DTTs with the below countries:

Albania	Georgia	Macedonia	Slovak Republic
Algeria	Germany	Malta	Slovenia
Armenia	Greece	Moldova	South Africa
Austria	Hungary	Mongolia	South Korea (R.O.K.)
Azerbaijan	India	Montenegro	Spain
Bahrain	Indonesia	Morocco	Sweden
Belarus	Iran	The Netherlands	Switzerland
Belgium	Ireland	North Korea (D.P.R.K.)	Syria
Canada	Israel	Norway	Thailand
China	Italy	Pakistan	Turkey
Croatia	Japan	Poland	Ukraine
Cyprus	Jordan	Portugal	United Arab Emirates
Czech Republic	Kazakhstan	Qatar	United Kingdom
Denmark	Kuwait	Romania	United States
Egypt	Latvia	Russian Federation	Uzbekistan
Estonia	Lebanon	Saudi Arabia	Vietnam
Finland	Lithuania	Serbia	Zimbabwe
France	Luxembourg	Singapore