Statutory corporate income tax rate in Bulgaria

Bulgaria: Statutory corporate income tax rate was 10.0% in 2018. ▼ Falling

Latest (2018)
10.0%
Change on year
unchanged
World rank
78th
of 93 countries
All-time high
32.5%
in 2000
All-time low
10.0%
in 2007
Years of data
19
2000–2018

Statutory corporate income tax rate in Bulgaria, 2000–2018

1015202530352000200920182000: 32.5 %2001: 28 %2002: 23.5 %2003: 23.5 %2004: 19.5 %2005: 15 %2006: 15 %2007: 10 %2008: 10 %2009: 10 %2010: 10 %2011: 10 %2012: 10 %2013: 10 %2014: 10 %2015: 10 %2016: 10 %2017: 10 %2018: 10 %

Source: OECD (2019) – processed by Our World in Data. Measured in %.

Analysis

In 2018, statutory corporate income tax rate in Bulgaria stood at 10.0%. That is the lowest value across all 19 years on record.

Compared with earlier readings it is unchanged over ten years.

Over the whole period, statutory corporate income tax rate in Bulgaria peaked at 32.5% in 2000 and was at its lowest, 10.0%, in 2007.

That places Bulgaria 78th out of 93 countries with data for 2018, putting it in the bottom quarter.

The long-run direction has been consistently falling across the 19 years of available data.

Statutory corporate income tax rate in Bulgaria, year by year

Annual values for Statutory corporate income tax rate in Bulgaria, 2000 to 2018.
Year % Change
2000 32.5%
2001 28.0% -13.8%
2002 23.5% -16.1%
2003 23.5% +0.0%
2004 19.5% -17.0%
2005 15.0% -23.1%
2006 15.0% +0.0%
2007 10.0% -33.3%
2008 10.0% +0.0%
2009 10.0% +0.0%
2010 10.0% +0.0%
2011 10.0% +0.0%
2012 10.0% +0.0%
2013 10.0% +0.0%
2014 10.0% +0.0%
2015 10.0% +0.0%
2016 10.0% +0.0%
2017 10.0% +0.0%
2018 10.0% +0.0%

Averages by decade

DecadeAverage LowestHighest Years
2000s 18.7% 10.0% 32.5% 10
2010s 10.0% 10.0% 10.0% 9

Countries ranked near Bulgaria

  1. 75 Ireland 12.5% compare
  2. 75 Liechtenstein 12.5% compare
  3. 77 Macao 12.0% compare
  4. 78 Andorra 10.0% compare
  5. 78 Paraguay 10.0% compare
  6. 81 Hungary 9.0% compare

See the full ranking of 93 places →

More economy & growth data for Bulgaria

All data for Bulgaria →

Frequently asked questions

What is statutory corporate income tax rate in Bulgaria?
Statutory corporate income tax rate in Bulgaria was 10.0% in 2018, according to OECD (2019) – processed by Our World in Data.
What is the highest statutory corporate income tax rate recorded in Bulgaria?
The highest recorded value was 32.5% in 2000.
What is the lowest statutory corporate income tax rate recorded in Bulgaria?
The lowest recorded value was 10.0% in 2007.
How does Bulgaria rank for statutory corporate income tax rate?
Bulgaria ranks 78th out of 93 countries with data for 2018.
Is statutory corporate income tax rate 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 OECD (2019) – processed by Our World in Data, published as part of Statutory corporate income tax rate. Statizoid updates them automatically from the source API.

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Statutory corporate income tax rate in Bulgaria. Statizoid, drawing on OECD (2019) – processed by Our World in Data. Retrieved 29 August 2026, from https://economy.statizoid.com/stat/statutory-corporate-income-tax-rate/bulgaria/

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About this data

Indicator
Statutory corporate income tax rate
Unit
%
Source
OECD (2019) – processed by Our World in Data
Licence
CC BY 4.0 (Our World in Data)
Coverage
93 places, 1,767 data points, 2000–2018
Last refreshed

Estimates correspond to the combined rates for central and sub-central government levels (i.e. central government corporate tax rate, less deductions for sub-national taxes, plus sub-central corporate tax rate). Figures correspond to the standard rate that is not targeted at particular industries or income types. The top marginal rate is reported if the corporate tax system is progressive.