Does Bulgaria tax foreign income?

Worldwide at 10%. In one line: worldwide at 10% flat · 5% on dividends · 10% company tax.

Can I run an online business from Bulgaria?

Effective tax about 10% with the cheapest legal set-up, which costs about USD 1,500 a year: 10% flat (sole trader with 25% deemed costs) or EOOD 10% + 5% dividends.

What is the catch in Bulgaria?

Less attractive cities; Bureaucracy

Moving to Bulgaria: tax, residence and real costs (2026)

Bulgaria: worldwide at 10% flat · 5% on dividends · 10% company tax. The cheapest route to residence is eU registration; non-EU: a D visa via a company or nomad route: about USD 1,500 in fees doing it yourself, with no investment, in about 2 months. Living costs about USD 1,400 a month for one person in Sofia, USD 610 in Sliven, and around USD 580 on a bare-minimum budget.

Key facts

Tax in one line	worldwide at 10% flat · 5% on dividends · 10% company tax
Foreign income	worldwide at 10%
Gains · dividends	10% (EU-listed shares exempt) · 5%
Wealth · inheritance tax	none · 0% close family
Cheapest residence	EU registration; non-EU: a D visa via a company or nomad route
Money needed	About USD 1,500 in fees doing it yourself, with no investment
Time	about 2 months
Doable yourself?	Yes, with a checklist
Days you must spend there	183 days
Citizenship	5 years
Online business	10% effective, about USD 1,500 a year to run: 10% flat (sole trader with 25% deemed costs) or EOOD 10% + 5% dividends
Living (one person a month)	Sofia ~USD 1,400; bare minimum ~USD 580; family of four ~USD 2,600
Good for	the lowest flat taxes in the EU; 10% company tax; EU single market and banking
Common set-up	a Bulgarian EOOD paying a low salary and 5% dividends; EU citizens just register

Pros and cons

Pros	Cons
Lowest flat taxes in the EU Cheap	Less attractive cities Bureaucracy

Questions

How much does residence in Bulgaria cost?: EU registration; non-EU: a D visa via a company or nomad route: about USD 1,500 in fees doing it yourself, with no investment, about 2 months.
Does Bulgaria tax foreign income?: Worldwide at 10%. In one line: worldwide at 10% flat · 5% on dividends · 10% company tax.
What does it cost to live in Bulgaria?: Living costs about USD 1,400 a month for one person in Sofia, USD 610 in Sliven, and around USD 580 on a bare-minimum budget (based on livingcost.org, 2026).
Can I run an online business from Bulgaria?: Effective tax about 10% with the cheapest legal set-up, which costs about USD 1,500 a year: 10% flat (sole trader with 25% deemed costs) or EOOD 10% + 5% dividends.
What is the catch in Bulgaria?: Less attractive cities; Bureaucracy

Compare

Monaco: 0% on foreign income · 0% on local income (French citizens excepted)
Andorra: 10% on foreign income (credit for tax paid abroad) · 10% on local income · 10% top
Switzerland (lump-sum taxation): lump-sum: a yearly fixed tax on living costs instead of tax on income (foreign income and gains included)
Italy (flat tax for new residents): EUR 300k a year flat on all foreign income and gains, whatever the amount · 43% on Italian income
Greece (non-dom): EUR 100k a year flat on all foreign income (+EUR 20k per family member) · up to 44% on Greek income
Cyprus (non-dom): 0% on dividends and interest (non-dom, 17 years) · 20-35% on work income · 0% on securities gains
Malta: foreign income: 0% unless brought to Malta (min. tax EUR 5k) · 35% top on Maltese income
Portugal (IFICI): 0% on most foreign income (IFICI, 10 years) · 20% flat on qualifying Portuguese work income · 48% otherwise

Compare all 53 places with your own income and budget →

Sources

https://nra.bg
Living costs: based on livingcost.org (livingcost.org, June 2026), rounded