BG · N 42°42′ · E 23°19′
Bulgaria
An EU base for trade, services, and operating businesses seeking a low corporate tax rate. An OOD or EOOD permits foreign ownership and non-resident management, subject to a local address, commercial registration, and ongoing tax filings.
A low-tax EU operating base.
Limited liability company Druzhestvo s ogranichena otgovornost (OOD; single-member EOOD)
Talk to an advisorKey points on one page.
- Tax
- 10% CIT; groups above the EUR 750m threshold face a 15% minimum tax
- Shareholders and directors
- Min. 1 shareholder and 1 manager; neither must be locally resident
- Share capital
- Min. EUR 1; capital must be fully subscribed and deposited before registration
- Local requirements
- Bulgarian registered office and management address required; no local director or secretary generally required
- Annual maintenance
- Tax return by 30 June; financial statements published by 30 September; audit by size
- Incorporation timeline
- About 2 weeks; foreign document formalities or licensing can extend this
- Public disclosure
- Shareholder, manager, and UBO data are filed in the Commercial Register; full records may require authentication
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (7)›
- 01Bulgarian Ministry of Finance — Corporation Tax
- 02PwC Worldwide Tax Summaries — Bulgaria tax administration
- 03Ministry of Economy and Industry — Annual financial statements and management reports
- 04KPMG Bulgaria — Currency conversion of share capital
- 05Schönherr — Mandatory euro conversion of company capital
- 06Registry Agency — Commercial Register and Register of NPLE
- 07ECOVIS Bulgaria — Ultimate beneficial owner identification and registration
02 · Advantages
Why Bulgaria
- 01EU member state with access to the Single Market
- 0210% corporate income tax and no local corporate income tax
- 03Non-resident shareholders and managers permitted with a low capital threshold
03 · Requirements
Formation requirements
- Maintain a Bulgarian registered office and management address
- Foreign documents normally require formalisation and Bulgarian translation
- Obtain prior licences for regulated activities
04 · Compliance
Annual compliance
- File and pay annual corporate tax from 1 March–30 June of the following year
- Publish annual financial statements with the Commercial Register by 30 September
- Update beneficial-owner details promptly after ownership or control changes
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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