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Bulgaria Tax Exempt Income













Some forms of income in Bulgaria are tax-exempt as follows:
  • Income from the sale of a residential apartment and a car, subject to the terms specified in law.
  • Profit on the sale of securities in Bulgaria or in an EU/EEA stock exchange.
  • Subsidies for children paid by the State.
  • Grants given to students who are residents of Bulgaria for studies in Bulgaria and overseas.
  • Prizes from lotteries and games of change.
  • Prizes given by the State for cultural works.
  • A profit from the sale of assets received as an inheritance or a gift.
  • Work clothes and uniforms supplied free of charge to an employee.
  • Travel tickets to the place of work that are supplied to an employee by an employer.







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