International treaty
Bulgaria: tax treaties
Tax treaties and related documents between the UK and Bulgaria.
Documents
Details
2015 UK-Bulgaria Double Taxation Convention — in force
The UK-Bulgaria Double Taxation Convention entered into force on 15 December 2015. This replaces the 1987 convention.
It is effective in the UK from:
- 6 April 2016 for Income Tax and Capital Gains Tax
- 1 April 2016 for Corporation Tax
- 1 January 2016 for withholding taxes for amounts paid or credited
It is effective in Bulgaria from:
- 1 January 2016 for withholding taxes for amounts paid or credited
- 1 January 2016 for other taxes
1987 UK-Bulgaria Double Taxation Convention — terminated
The UK-Bulgaria Double Taxation Convention entered into force on 28 December 1987.
It is effective in the UK from:
- 6 April 1988 for Income Tax and Capital Gains Tax
- 1 April 1988 for Corporation Tax
It is effective in Bulgaria from:
- 1 January 1988 for tax on total income
- 1 January 1988 for tax on income of single males and females, widows and widowers, divorced persons and families without children
- 1 January 1988 for tax on profits
Updates to this page
Published 17 October 2007
Last updated 13 January 2017
show all updates
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An amended version of the 1987 Bulgaria-UK Double Taxation Convention has been added to this page.
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First published.