Bulgaria: tax treaties
Tax treaties between the UK and Bulgaria and related documents.
PDF, 393KB, 29 pages
This file may not be suitable for users of assistive technology. Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email email@example.com. Please tell us what format you need. It will help us if you say what assistive technology you use.
PDF, 425KB, 22 pages
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.