Key implementation point
10% headline CT rate — second lowest in EU; QDMTT is material for Bulgarian constituent entities of in-scope groups.
Implementation detail
- 01 Bulgaria has a 10% headline CT rate — the second lowest in the EU after Hungary.
- 02 QDMTT critical: Bulgarian QDMTT collects top-up locally to prevent IIR claims by other EU states.
- 03 Limited inbound FDI via large MNEs, but outbound groups with Bulgarian subsidiaries need analysis.
- 04 NRA (National Revenue Agency) issued guidance.
Enacted legislation
Закон за допълнителния данък
Official sources & further reading
Track Bulgaria rules against your live MNE
In Pillar2OS you can pull this jurisdiction's rules directly into your entity structure — automatically calculating top-up positions, flagging QDMTT obligations, and tracking rule changes as they happen across all your operating countries.
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