Bulgaria
How to register a company in Bulgaria: tax, fees and annual filings, from official sources.
- Company type
- Limited liability company (дружество с ограничена отговорност, OOD; single-member: EOOD)
- Headline corporate tax
- 10%
- Registration fee
- Commercial Register state fee for the initial registration of an OOD/EOOD: €56.24 (BGN 110) on paper or €28.12 (BGN 55) filed electronically.
- Region
- European Union
A Bulgarian EOOD or OOD needs €1 of capital and costs €28.12 to register electronically. Corporate tax is a flat 10%.
The figures below come from the registry, tax authority and statutes linked under Sources, as they stood on 30 September 2026. Fees and thresholds change, so check the linked official page before you file. This is general information, not tax or legal advice for your situation.
Questions
How much does it cost to register a company in Bulgaria?
Commercial Register state fee for the initial registration of an OOD/EOOD: €56.24 (BGN 110) on paper or €28.12 (BGN 55) filed electronically.
What is the corporate tax rate in Bulgaria?
The corporate tax rate is a flat 10% (Corporate Income Tax Act, art. 20).
Can a non-resident set up a company in Bulgaria?
The application can be filed on paper or electronically; electronic filing needs a qualified electronic signature. It may be filed by the owner or manager, a procurator, or a lawyer with an explicit power of attorney.
Annual deadlines for this and other jurisdictions are in the company filing deadlines calendar. Compare VAT registration limits across Europe in the VAT registration thresholds table.
- Corporate tax
- The corporate tax rate is a flat 10% (Corporate Income Tax Act, art. 20).
- Minimum capital
- €1 from 1 January 2026 (Commercial Act art. 117), with each share at least one euro cent. The statutory minimum must be paid in before registration; if the registered capital is higher, at least 70% must be paid in (art. 119).
- Forming it from abroad
- The application can be filed on paper or electronically; electronic filing needs a qualified electronic signature. It may be filed by the owner or manager, a procurator, or a lawyer with an explicit power of attorney.
- Local requirements
- The articles must state the company's seat and management address; the seat is the place where the business is managed. At least one manager must be appointed (Commercial Act arts. 12, 115, 119).
- VAT, GST or sales tax
- From 1 January 2026, businesses established in Bulgaria must register for VAT when annual domestic turnover in the calendar year exceeds €51,130, applying within 7 days. The standard rate is 20% and the reduced rate 9%.
- Annual filings
- The annual corporate tax return (CITA art. 92) is filed electronically with a qualified e-signature between 1 March and 30 June of the following year, together with the annual activity report. Annual financial statements are published in the Commercial Register (form G2, no fee); for financial year 2025 the deadline was 30 September 2026.
- Audit
- A small enterprise needs a statutory audit if at year-end it exceeds at least two of: total assets BGN 4,000,000, net sales BGN 8,000,000, average 50 employees (Accountancy Act art. 37, as published by the Registry Agency in January 2026, still in BGN). Medium and large enterprises are always audited.
- Beneficial owners
- Beneficial owners are entered in the Commercial Register under art. 63 of the Law on Measures against Money Laundering.
- Also know
- Bulgaria adopted the euro on 1 January 2026. Minimum capital, state fees and the VAT threshold are now set in euro; some laws, such as the Accountancy Act audit limits, are still published in BGN at the fixed rate of 1.95583. The VAT threshold is measured per calendar year.
- Company registry
- Registry Agency (Агенция по вписванията) – Commercial Register and Register of Non-Profit Legal Entities
- Registry website
- portal.registryagency.bg
- Tax authority page
- nra.bg
- Last reviewed
- Sources
Source Link egov.bg – Registration of an OOD (fees, updated 09.02.2026) https://egov.bg/wps/portal/egov/dostavchitsi%20na%20uslugi/izpalnitelni%20agentsii/uslugi-933/3074?cP=1&q=3074 egov.bg – Registration of an EOOD https://egov.bg/wps/portal/egov/dostavchitsi%20na%20uslugi/izpalnitelni%20agentsii/uslugi-933/9501?cP=1 Registry Agency – Commercial Act (text as of Jan 2026) https://www.registryagency.bg/media/filer_public/2026/01/08/trgovski_zakon.pdf Registry Agency – Accountancy Act (text as of Jan 2026) https://www.registryagency.bg/media/filer_public/2026/01/08/zakon_za_schetovodstvoto.pdf Registry Agency – Commercial Register Act https://www.registryagency.bg/media/filer_public/2026/01/08/zakon_za_trgovskiia_registr_i_registra_na_iuridicheskite_litsa_s_nestopanska_tsel_6hVKxkJ.pdf Ministry of Finance – Corporate Income Tax Act https://www.minfin.bg/upload/63163/ZAKON_za_korporativnoto_podohodno_oblagane.pdf NRA – VAT in Bulgaria https://nra.bg/wps/portal/nra/taxes/dds-v-balgariya NRA – VAT registration https://nra.bg/wps/portal/nra/taxes/dds-v-balgariya/registratsiya-po-zdds/registraciq-po-zdds NRA – Filing the annual corporate tax return (art. 92) https://nra.bg/wps/portal/nra/uslugi/podavane-na-deklaracia-za-oblagane-s-korporativen-danuk NSI/NRA/RA joint order 2026 on annual reports https://www.nsi.bg/sites/default/files/files/pages/GOD2025/Zapoved_NSI_NAP_2025.pdf