Corporate income tax (CIT) - statutory and targeted small business in Bulgaria
Bulgaria: Corporate income tax (CIT) - statutory and targeted small business was 10 Percentage of taxable income in 2026. ▼ Falling
Latest (2026)
10 Percentage of taxable income
Change on year
unchanged
World rank
110th
of 128 countries
All-time high
32.5 Percentage of taxable income
in 2000
All-time low
10 Percentage of taxable income
in 2007
Years of data
27
2000–2026
Corporate income tax (CIT) - statutory and targeted small business in Bulgaria, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2026, corporate income tax (cit) - statutory and targeted small business in Bulgaria stood at 10 Percentage of taxable income. That is the lowest value across all 27 years on record.
The figure is unchanged over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Bulgaria peaked at 32.5 Percentage of taxable income in 2000 and was at its lowest, 10 Percentage of taxable income, in 2007.
Bulgaria ranks 110th of 128 countries on this measure, in the bottom quarter.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in Bulgaria, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 32.5 Percentage of taxable income | — |
| 2001 | 28 Percentage of taxable income | -13.8% |
| 2002 | 23.5 Percentage of taxable income | -16.1% |
| 2003 | 23.5 Percentage of taxable income | +0.0% |
| 2004 | 19.5 Percentage of taxable income | -17.0% |
| 2005 | 15 Percentage of taxable income | -23.1% |
| 2006 | 15 Percentage of taxable income | +0.0% |
| 2007 | 10 Percentage of taxable income | -33.3% |
| 2008 | 10 Percentage of taxable income | +0.0% |
| 2009 | 10 Percentage of taxable income | +0.0% |
| 2010 | 10 Percentage of taxable income | +0.0% |
| 2011 | 10 Percentage of taxable income | +0.0% |
| 2012 | 10 Percentage of taxable income | +0.0% |
| 2013 | 10 Percentage of taxable income | +0.0% |
| 2014 | 10 Percentage of taxable income | +0.0% |
| 2015 | 10 Percentage of taxable income | +0.0% |
| 2016 | 10 Percentage of taxable income | +0.0% |
| 2017 | 10 Percentage of taxable income | +0.0% |
| 2018 | 10 Percentage of taxable income | +0.0% |
| 2019 | 10 Percentage of taxable income | +0.0% |
| 2020 | 10 Percentage of taxable income | +0.0% |
| 2021 | 10 Percentage of taxable income | +0.0% |
| 2022 | 10 Percentage of taxable income | +0.0% |
| 2023 | 10 Percentage of taxable income | +0.0% |
| 2024 | 10 Percentage of taxable income | +0.0% |
| 2025 | 10 Percentage of taxable income | +0.0% |
| 2026 | 10 Percentage of taxable income | +0.0% |
Bulgaria compared with similar countries
- Bulgaria's 10 Percentage of taxable income is below the median for high income countries, which is 21.5 Percentage of taxable income, 47% of the median. (60 countries reporting)
- Bulgaria's 10 Percentage of taxable income is below the median for Europe & Central Asia, which is 19.74 Percentage of taxable income, 51% of the median. (40 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 18.7 Percentage of taxable income | 10 Percentage of taxable income | 32.5 Percentage of taxable income | 10 |
| 2010s | 10 Percentage of taxable income | 10 Percentage of taxable income | 10 Percentage of taxable income | 10 |
| 2020s | 10 Percentage of taxable income | 10 Percentage of taxable income | 10 Percentage of taxable income | 7 |
Countries ranked near Bulgaria
- 107 Liechtenstein 12.5 Percentage of taxable income compare
- 107 Ireland 12.5 Percentage of taxable income compare
- 109 Macau, China 12 Percentage of taxable income compare
- 110 Bosnia and Herzegovina 10 Percentage of taxable income compare
- 110 Paraguay 10 Percentage of taxable income compare
- 110 Andorra 10 Percentage of taxable income compare
- 110 North Macedonia 10 Percentage of taxable income compare
- 110 Qatar 10 Percentage of taxable income compare
More economy & growth data for Bulgaria
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 3.48 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 2.58 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 1.51 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0116 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 234.99 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 4.88 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual 60.06 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0373 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 759.02 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 7.89 % change on previous year (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Bulgaria?
- Corporate income tax (cit) - statutory and targeted small business in Bulgaria was 10 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Bulgaria?
- The highest recorded value was 32.5 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Bulgaria?
- The lowest recorded value was 10 Percentage of taxable income in 2007.
- How does Bulgaria rank for corporate income tax (cit) - statutory and targeted small business?
- Bulgaria ranks 110th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Bulgaria?
- Over the last ten years it is unchanged. The long-run trend across the full record is falling.
- Where does this Bulgaria data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.