Corporate Tax Incentives And Specific Tax Regimes
The amount of the annual corporate income tax due by entities on their profits from manufacturing, including toll manufacturing, may be partly or fully reduced.
The application of the tax holiday is subject to certain limitations and conditions, including the EU state aid restrictions.
Exemptions from Corporate Tax
Special purpose investment companies, close-ended licensed investment companies and collective investment schemes authorized for public offering in Bulgaria are not subject to corporate income tax.
Special Corporate Tax Regimes
Special corporate tax regimes are applicable to:
- Commercial maritime shipping companies;
- Gambling businesses;
- Some other (e.g., state organs).