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2008 Income Tax Rates -Bulgaria January 2008 From 1.1.2008 Bulgaria has a new 10% flat tax rate for individuals, replacing the 10%-24% tax rates in 2007. The Bulgarian 10% corporate tax rate for 2008 remains the same as in 2007. The VAT rate in 2008 is 20%, the same as in 2007. Bulgaria USA Tax Treaty February 2007 Bulgaria and the USA signed on 23.2.2007 the first tax treaty between the 2 countries. Bulgaria Corporate Tax January 2007 From 1.1.2007 the new Bulgarian corporate tax rate is 10% ,compared to the previous tax rate of 15%. The new tax rate is one of the lowest in the EU. Bulgaria Property Tax January 2006 From 1.1.2006 Bulgaria property tax will increse by 30% in Sofia and other major cities in Bulgaria. Bulgaria Income Tax January 2005 From 1.1.2005 the new Bulgaria corporate tax rate is 15%(previous rate-19.5%). The top marginal tax rate for individuals in Bulgaria is 24%(2004-29%). Bulgaria Income Tax January 2004 From 1.1.2004 the new corporate income tax rate in Bulgaria is 19.5%(previous rate-23.5%)

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