Bulgaria
Individual - Foreign tax relief and tax treaties
Last reviewed - 11 June 2024Foreign 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 |