Bulgarian dividend tax calculator

Dividends from abroad are taxed at 5% in Bulgaria. Tax withheld abroad is credited, but only up to 5%. For US stocks with a signed W-8BEN the US withholds 10%, so you owe nothing more in Bulgaria, but the dividend must still be declared by 30 April.

How it is calculated

1. Bulgarian tax is 5% of the gross dividend, the amount before any withholding abroad.
2. Tax withheld abroad is deducted from it, but at most up to 5%. This is the tax credit. It is worked out separately for each country.
3. If 5% or more was withheld abroad, you pay nothing in Bulgaria. If less was withheld, you pay the difference up to 5%.
4. The dividend goes in Annex 8, Part III of the annual tax return, between 10 January and 30 April of the next year. Any tax due is paid by 30 April.

Examples for a €100 dividend

Frequently asked questions

What is the dividend tax in Bulgaria in 2026?

5% of the gross dividend. It is a final tax: it is not added to your other income (Personal Income Tax Act, Art. 38 and Art. 46(3)).

Do I pay extra tax on dividends from US stocks?

With a signed W-8BEN, no. The US withholds 10% under the treaty with Bulgaria and the Bulgarian tax is 5%. Tax withheld abroad is credited up to the Bulgarian tax, so the extra is 0. The dividend is still declared.

What is a W-8BEN and what happens without it?

A form you give your broker to tell the US tax authorities that you are tax resident in Bulgaria. With it the US withholds 10% instead of 30%. Without it you lose 20 percentage points more, and the Bulgarian tax agency does not refund them, because it credits at most 5%. Trading 212 and Interactive Brokers let you sign it online.

Do I have to declare the dividend if I owe nothing?

Yes. You fill in Annex 8, Part III: the gross dividend, the tax withheld abroad and the credit. The tax agency asks for proof of the tax withheld, such as your broker's yearly statement.

What about dividends from European companies?

The rate depends on the country and its treaty with Bulgaria, so enter the rate from your statement. If it is 5% or more, you pay nothing more. Withholding above 5% is not refunded in Bulgaria; if the other country withheld more than its treaty allows, you reclaim the difference from that country.

When do I declare and pay?

The return is filed between 10 January and 30 April of the year after you received the dividend. Any tax due is paid by 30 April. Dollar amounts are converted to euro at the BNB rate on the day the dividend was received.

AutoTax prepares the return from a Trading 212 or IBKR statement. AutoTax

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Sources

Rules checked on 5 November 2026 in:

• Bulgarian Personal Income Tax Act (ЗДДФЛ), Art. 10, 38, 46, 50, 53, 67 and 76 (consolidated text, lex.bg)
• Bulgarian tax agency (NRA): Annex 8 (form 2081) to the annual tax return, Part III
• Bulgaria-US income tax treaty, Articles 10 and 22
• US Senate Executive Report 110-16 on the treaty

Educational information, not tax advice. The calculation is for an individual tax resident in Bulgaria and dividends from shares. Rules change; check your own case with the tax agency or an accountant.