Bulgaria

Corporate - Tax credits and incentives

Last reviewed - 02 August 2026

Tax incentives may apply in certain circumstances, including:

Partial granting of the CIT due for performance of agricultural activities.
Additional tax deductions for hiring of long-term unemployed, handicapped, or elderly persons.
Granting back of up to 100% of the CIT due for investment in regions with high unemployment.
Additional CIT deduction for qualifying research and development costs - see Deductions for further details.

Foreign tax credit

See Foreign income in the Income determination section for a description of the foreign tax credit regime.