Tax treaties and related documents between the UK and Bulgaria.
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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
Updated: 13 January 2017
- An amended version of the 1987 Bulgaria-UK Double Taxation Convention has been added to this page.
- First published.