Tax services for individuals

Taxable persons are resident and non-resident natural persons, who earn income from sources in Bulgaria and resident and non-resident persons, who are obligated to withhold and remit taxes.

“Resident natural person,” whatever the nationality, is any person:

• who has a permanent address in Bulgaria, or

• who is present within the territory of Bulgaria for a period exceeding 183 days in any twelve-month period, or

• who is sent abroad by the Bulgarian State, by bodies and/or organizations thereof, by Bulgarian enterprises, and the members of the family of any such person, or

• whose centre of vital interests is situated in Bulgaria.

 

Any person, who has a permanent address in Bulgaria but whose centre of vital interests is not situated in the country, is not a resident natural person. Where a Double Tax Treaty applies, the residency status could be impacted by the provisions of the Treaty.

Resident natural persons are liable to taxes in respect of any income acquired thereby from sources inside and outside the Republic of Bulgaria while non-resident natural persons are liable to taxes in respect of any income acquired thereby from sources inside the Republic of Bulgaria.

 

Bulgarian law contains detailed rules on when an activity or investment is sufficiently related to Bulgaria to give rise to Bulgarian taxation.

 

We save you time and stress in trying to complete the forms yourself. When your taxes get complicated you have us on your side to help you get through it. It’s unfortunate, but people often won’t seek professional tax help because there is a common misconception that if you have a professional accounting firm prepare your taxes that you will pay through the nose for the service. While it may be that way at many firms it is not that way with us.