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The lowest corporate income tax in EU, 10%. EU member state since 2007.
Bulgaria is EU member since 2007. Bulgaria features the lowest Corporate Income Tax rate in the European Union 10%. After Cyprus raised up its income tax flat rate to 12,5%, Bulgaria’s 10% rate is now officially the lowest in EU. Distribution of dividends to private persons and non-resident entities is subject to 5% withholding tax only. Wile EU resident shareholders enjoy 0% withholding tax rate as per EU Parent Subsidiary Directive.
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