Bulgaria VAT Rate 2026: 20% Standard Rate

How Much Is VAT in Bulgaria?

The standard VAT rate in Bulgaria is 20% in 2026. Other rates: 9% — Hotel and other accommodation services, books (printed and electronic), newspapers and periodicals, baby food and baby hygiene products (nappies); 0% — Exports outside the EU, intra-EU supplies of goods to VAT-registered customers, international transport of goods and passengers. Locally the tax is called Данък добавена стойност (ДДС / DDS). Among the 27 EU member states, standard VAT ranges from 17% in Luxembourg to 27% in Hungary.

How to calculate Bulgaria VAT

To add 20% VAT to a net (tax-exclusive) price, multiply it by 1.2. To remove VAT from a gross (tax-inclusive) price, divide it by 1.2.

• Add VAT: BGN 100 net × 1.2 = BGN 120 gross (that is BGN 20 of VAT)
• Remove VAT: BGN 120 gross ÷ 1.2 = BGN 100 net (that is BGN 20 of VAT)

Use the Bulgaria VAT calculator above for any amount, or compare Bulgaria with every other country in our VAT rates by country table.

Current VAT Rates (2026)

Key VAT milestones

• 2026: Bulgaria adopted the euro on 1 January; VAT threshold converted to EUR 51,130 and turnover now measured by calendar year
• 2025: Temporary 9% rate for restaurant and catering services expired; catering returned to 20%
• 2023: Registration threshold doubled from BGN 50,000 to BGN 100,000
• 2007: Bulgaria joined the EU and aligned its VAT Act with the EU VAT Directive
• 1999: Standard rate reduced from 22% to 20%
• 1994: VAT introduced in Bulgaria

Is the VAT rate the same everywhere in Bulgaria?

Yes. The same VAT rates apply across the whole of Bulgaria, and there are no special VAT territories or regional rates.

Good to know

Bulgaria switched from the lev to the euro on 1 January 2026 at 1.95583 BGN per EUR. VAT returns, invoices and thresholds are now in euros.

From 2026 the registration test uses turnover in the calendar year, not a rolling 12 months. In September 2026 the Ministry of Finance put out a draft law to raise the threshold to EUR 75,000. It had not been adopted at the time of writing.

Restaurants and catering have charged 20% again since January 2025. Only accommodation, books, periodicals and baby products keep the 9% rate.

Zero-rated supplies (0%)

VAT is charged at 0%, but the seller can still recover input VAT on related costs:

• Exports of goods outside the EU
• Intra-EU supplies of goods to VAT-registered customers in other member states
• International transport of goods and passengers

VAT-exempt supplies

No VAT is charged, and the seller generally cannot recover input VAT on related costs:

• Financial services
• Insurance and reinsurance
• Residential property leasing
• Supplies of land (other than building land) and older buildings
• Healthcare and medical services
• Education
• Gambling

Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with National Revenue Agency (NRA / НАП) before relying on them.

Cross-border rules

Digital services and e-commerce: Foreign sellers of digital services to Bulgarian consumers charge 20% Bulgarian VAT. EU sellers above the EU-wide EUR 10,000 threshold and all non-EU sellers usually account for it through the One-Stop Shop (OSS) instead of registering locally.

Tourist VAT refunds: Non-EU residents can reclaim VAT on goods bought in Bulgaria and exported in their personal luggage, subject to customs validation and a minimum purchase amount.

For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.

Nearby Countries

What is the current VAT rate in Bulgaria?

The standard VAT rate in Bulgaria is 20% in 2026. Other rates in force: 9% (reduced rate), 0% (zero rate). See the rates table above for exactly what each rate covers.

How do I calculate VAT in Bulgaria?

To add 20% VAT, multiply the net price by 1.2. To remove it from a VAT-inclusive price, divide by 1.2; the difference is the VAT. The calculator at the top of this page does both.

What is the VAT registration threshold in Bulgaria after euro adoption?

Since 1 January 2026 the threshold is EUR 51,130 of taxable turnover in the current or previous calendar year. This equals the old BGN 100,000 limit. Non-established foreign businesses have no threshold and must register before their first taxable supply.

What is the VAT rate for restaurants in Bulgaria?

Restaurant and catering services are taxed at the standard 20% rate. The temporary 9% rate introduced during the pandemic expired on 31 December 2024.

Where these figures come from

• PwC Worldwide Tax Summaries - Bulgaria, Other taxes
• VATupdate - Bulgaria Comprehensive VAT Country Guide 2026
• VATupdate - Bulgaria proposes raising VAT threshold to EUR 75,000
• National Revenue Agency