International treaty

Bulgaria: tax treaties

Tax treaties and related documents between the UK and Bulgaria.

Documents

2015 Bulgaria-UK Double Taxation Convention - in force

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Details

2015 Double Taxation Convention

The Double Taxation Convention entered into force on 15 December 2015. It replaces the 1987 convention.

It’s effective in Bulgaria from 1 January 2016 for:

  • withholding taxes for amounts paid or credited
  • other taxes

It’s effective in the UK from:

  • 1 January 2016 for withholding taxes for amounts paid or credited
  • 1 April 2016 for Corporation Tax
  • 6 April 2016 for Income Tax and Capital Gains Tax

1987 Bulgaria-UK Double Taxation Convention - terminated

The convention entered into force on 28 December 1987.

It’s effective in Bulgaria from 1 January 1988 and in the UK from:

  • 1 April 1988 for Corporation Tax
  • 6 April 1988 for Income Tax and Capital Gains Tax
Published 17 October 2007
Last updated 13 January 2017 + show all updates
  1. An amended version of the 1987 Bulgaria-UK Double Taxation Convention has been added to this page.
  2. First published.