Bulgaria
Bulgaria is the EU's cheapest simple tax system: a 10% flat rate on personal income and on company profit, 5% on dividends, and no tax on gains from shares sold on EU regulated markets. It has used the euro since 1 January 2026. The catch is that residents are taxed on worldwide income, there is no remittance or new-resident regime, and a UK founder needs genuine presence and centre of life in Bulgaria to break UK residence.
Latitax verdict
A flat 10% on income and corporate profits inside the EU.
Ideal for: Founders who want the EU at the lowest flat rate.
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Headline figures. Conditions, thresholds and every note are in the full file.
Income tax, top rate
Verified10% flat
Capital gains
Secondary10%; 0% on EU/EEA regulated-market shares
Inheritance / estate
Unverified0% for spouse and children
Wealth tax
SecondaryNone
Corporate tax
Verified10%
Tax system
SecondaryWorldwide income, flat 10%
Research, not advice. Rates change; confirm with a qualified professional before acting. 12 official sources, reviewed 2026-09-29.