Individual - Foreign tax relief and tax treaties

Last reviewed - 05 March 2024

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