Individual - Foreign tax relief and tax treaties

Last reviewed - 30 July 2020

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