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.
Note: The information in this site is for general guidance only. Users of this site are advised to take professional advice before taking practical tax decisions.
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