Bulgaria Corporate Tax & НАП
Bulgaria Corporate Income Tax (ЗКПО) & Dividend Calculator
Calculate company earnings taxation in Bulgaria under the Corporate Income Tax Act (Закон за корпоративното подоходно облагане - ЗКПО). Features the EU-lowest 10% flat corporate tax rate, 5% dividend withholding tax on profit distribution, non-business expenditure levies, and net cash repatriation.
Financial Performance (BGN лв)
Cost of goods sold, rent, salaries, software subscriptions, professional services.
Subject to 10% separate tax on expenses (Данък върху разходите).
80% distributed to individual shareholders (5% withholding tax).
Tax & Retained Earnings Summary
Corporate Tax (10% ЗКПО) 11,600 лв ≈ €5,931 EUR
Dividend Tax (5%) 4,640 лв Net to Owners: 88,160 лв
Total State Taxes 16,640 лв Effective Total: 14.3%
Retained Company Capital 20,880 лв Reinvested in business
Corporate Profit & Dividend Ledger
| Total Annual Turnover | 250,000 лв |
| Tax-Deductible Operating Costs | -130,000 лв |
| Accounting Profit (Счетоводна печалба) | 120,000 лв |
| Representative Expenses Addback | -4,000 лв |
| Tax on Representative Expenses (10%) | 400 лв |
| Taxable Profit (Данъчна основа) | 116,000 лв |
| Corporate Income Tax (10% ЗКПО) | -11,600 лв |
| Net Profit After Corporate Tax | 104,400 лв |
| Gross Dividend Distribution | 83,520 лв |
| Dividend Withholding Tax (5%) | -4,176 лв |
| Net Cash in Shareholder Bank Account | 79,344 лв |
📊 Bulgarian National Revenue Agency (NRA / НАП) Statutory Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (BGN) |
|---|---|
| Primary Net / Statutory Payable Amount | 0.00 лв. |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Bulgarian & Southeastern European Fiscal Compliance Architect
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.