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