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Bulgaria is a low-tax jurisdiction that is a member of the European Union. These two aspects make Bulgaria an attractive state in terms of location of the company and doing business with the countries of Europe.

Among the countries of Central and Eastern Europe, Bulgaria is one of the leading countries in terms of attracting foreign investment, as well as investing abroad per capita. The main trading partners of the state are Russia, Germany, Sweden and Finland.

Features of jurisdiction

  • Not an offshore country;
  • It is not included in the TC list and is not listed in any blacklist;
  • Low cost of residence permit and permanent residence;
  • A large number of agreements on avoidance of double taxation concluded, including with Ukraine;
  • The ability to apply IFRS reporting (IFRS);
  • Low corporate taxes.

ways of using the company

Companies in Bulgaria are registered for the purpose of trading in the European market. They are also used in international structures and for obtaining residence permit.


To register a company in Bulgaria, you must provide the following documents:

  1. Several variants of the name for verification.
  2. A package of documents for shareholders, directors and the beneficiary, which includes:
    - a civil passport and a driving license, or a foreign passport;
    - confirmed address of residence.
  3. Information about the proposed type of the company's activities and geography of doing business.


Type of companyLimited Liability Company (Friendship with limited liability);
Term of registration of the company15 working days;
PAID IN SHARED CAPITAL2 BGN (equivalent to € 1 (OOD / EOOD);
  • The standard corporate income tax is 10%.
  • VAT - 20%, 9%, 0%.

    Tax at source when paying income:
- dividends - 5%;
- interest - 10%;
- royalties - 10%;
The minimum number of shareholdersOne;
Minimum number of directors One;
Nominal serviceAvailable;
Availability of information about company members Information on directors, shareholders, secretary is publicly available;

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