International treaty

Bulgaria: tax treaties

Tax treaties and related documents between the UK and Bulgaria.

Documents

2015 Bulgaria-UK Double Taxation Convention - in force

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 different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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

Updates to this page

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.

Sign up for emails or print this page