{"id":16842,"date":"2019-03-22T17:01:20","date_gmt":"2019-03-22T15:01:20","guid":{"rendered":"http:\/\/investsofia.com\/en\/?page_id=16842"},"modified":"2026-05-12T07:21:51","modified_gmt":"2026-05-12T07:21:51","slug":"taxes","status":"publish","type":"page","link":"https:\/\/investsofia.com\/en\/taxes\/","title":{"rendered":"Tax System"},"content":{"rendered":"\n\n\n\n\n

Sofia ranks 4th in cost effectiveness among large cities worldwide according to FDi Intelligence Global Cities of the Future 2018 ranking. In 2020, fDi Intelligence ranked our city 3rd in cost effectiveness among major European cities. With EUR 1.54, Bulgaria has the lowest total employer cost per EUR 1.00 of net salary in the EU.<\/p>\n\n

Business Taxes<\/h2>\n\n
\n
\n
10%<\/div>\n
corporate tax & personal income tax<\/div>\n <\/div>\n
\n
20%<\/div>\n
value-added tax (VAT)<\/div>\n <\/div>\n
\n
18.92%<\/div>\n
employer social security contribution<\/div>\n <\/div>\n<\/div>\n\n

Property Taxes<\/h2>\n\n
\n
\n
0.1875%<\/div>\n
property tax<\/div>\n <\/div>\n
\n
1.6\u2030<\/div>\n
waste collection tax for residential
buildings (on the taxable value)<\/span><\/div>\n <\/div>\n
\n
10\u2030<\/div>\n
waste collection tax for non-residential
buildings (on the book value)<\/span><\/div>\n <\/div>\n
\n
3%<\/div>\n
real estate transfer tax<\/div>\n <\/div>\n<\/div>\n\n

Vehicle Taxes<\/h2>\n\n
\n
\n
16 \u2013 1313 BGN<\/div>\n
annual vehicle tax<\/strong>,
depending on vehicle type<\/div>\n <\/div>\n
\n
97 \u2013 2088 BGN<\/div>\n
annual vignette<\/strong>,
depending on vehicle type<\/div>\n <\/div>\n<\/div>\n\n

Where are taxes paid?<\/h2>\n\n
\n \n
\n
<\/div>\n State taxes<\/strong>\n

are administered by the National Revenue Agency (NRA)<\/a>. These include:<\/p>\n

\n
Corporate Income Tax<\/div>\n
Social Security<\/div>\n
Corporate Taxes<\/div>\n
Value Added Tax<\/div>\n <\/div>\n <\/div>\n\n \n
\n
<\/div>\n Local taxes<\/strong>\n

include:<\/p>\n

\n
Real Estate Tax<\/div>\n
Patent Tax<\/div>\n
Waste Collection Tax<\/div>\n
Tourist Tax<\/div>\n
Inheritance Tax<\/div>\n
Vehicle Tax<\/div>\n
Donation Tax<\/div>\n
Tax for Dog Ownership<\/div>\n
Taxes for Administrative Services<\/div>\n
Tax for the Acquisition of Property For Consideration<\/div>\n <\/div>\n <\/div>\n<\/div>\n\n

Local taxes are collected on local level. They can be transferred to or paid cash at any revenue branch of Sofia Municipality. Here<\/a> you can see the list of revenue branches and their bank accounts as well as the code for payment type you should fill in the payment order. The branches’ opening time is 8:30 to 17:00.<\/p>\n","protected":false},"excerpt":{"rendered":"

Sofia ranks 4th in cost effectiveness among large cities worldwide according to FDi Intelligence Global Cities of the […]<\/p>\n","protected":false},"author":9,"featured_media":38096,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"template-info.php","meta":{"footnotes":""},"class_list":["post-16842","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/investsofia.com\/en\/wp-json\/wp\/v2\/pages\/16842","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/investsofia.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/investsofia.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/investsofia.com\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/investsofia.com\/en\/wp-json\/wp\/v2\/comments?post=16842"}],"version-history":[{"count":1,"href":"https:\/\/investsofia.com\/en\/wp-json\/wp\/v2\/pages\/16842\/revisions"}],"predecessor-version":[{"id":38098,"href":"https:\/\/investsofia.com\/en\/wp-json\/wp\/v2\/pages\/16842\/revisions\/38098"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/investsofia.com\/en\/wp-json\/wp\/v2\/media\/38096"}],"wp:attachment":[{"href":"https:\/\/investsofia.com\/en\/wp-json\/wp\/v2\/media?parent=16842"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}