Tax & Legal

Taxes and their implications impact all of us in our personal and corporate activities. At the same time taxation is not a simple matter and it needs to be interpreted by experienced and knowledgeable specialists.

At PrimeConsult Ltd, we deliver a comprehensive tax compliance, planning and advisory service to a wide range of business. Even further, we are our clients’ trusted advisor who helps them to minimise their tax exposure and eventually improve their bottom line.


  • Tax plan­ning and assess­ing of res­i­dents’ cor­po­rate tax exposure, income tax due date as well as annual tax assess­ment in con­nec­tion with the year-end clo­sure of accounts and annual income tax return
  • Assis­tance to res­i­dents for tax on self-employ­ment, social secu­rity tax brack­ets, due date for income tax and annual tax return for self employed indi­vid­u­als
  • Con­sul­ta­tions on Bul­gar­ian VAT Tax Act, the applic­a­ble VAT in Bulgaria, VAT reg­is­tra­tion and prepa­ra­tion of monthly VAT tax returns
  • Acting as a Bulgarian VAT agent for claiming VAT refunds in Bulgaria
  • Rep­re­sen­ta­tion before the national insti­tu­tions for taxes of non-residents for with­hold­ing taxes and taxes on div­i­dends, sub­mis­sion of non-resident tax returns, income tax on for­eign income, pay­ment of tax on income from shares and income tax on div­i­dends
  • Estate plan­ning, prop­erty tax ser­vices, inher­i­tance tax and inher­i­tance tax rates, advices about with­hold­ing tax, taxes with­held from Bul­garia, with­hold­ing treaty and cor­po­ra­tions tax


  • Corporate Income Tax – 10% on the annual net income
  • Tax on dividends – 5% * Dividends payable to a legal entity that is a tax resident in an EU / EEA member state are exempt from withholding tax
  • Tax on interest – Interest paid to a non-resident is subject to a 10% withholding tax unless the rate is reduced under a tax treaty
  • VAT – 20% standard rate. Exports and intra-community supplies are zero-rated. VAT on hotel accommodation services is at the rate of 9%
  • Personal Income Tax – 10% on the generated personal worldwide income for residents. Nonresidents pay tax only on their Bulgarian-source income
  • Maximum insurance base on which contributions are due: 2,600 BGN per month.