Bulgaria: tax treaties

Synthesised text of the Multilateral Instrument and the 2015 UK-Bulgaria Double Taxation Convention — in force

The 2015 UK-Bulgaria Double Taxation Convention has been modified by the Multilateral Instrument (MLI) .

The modifications made by the MLI are effective in respect of the 2015 UK-Bulgaria Double Taxation Convention.

It is effective in the UK from:

• 1 January 2023 for taxes withheld at source
• 1 April 2024 for Corporation Tax
• 6 April 2024 for Income Tax and Capital Gains Tax

It is effective in Bulgaria from:

• 1 January 2023 for taxes withheld at source
• 1 January 2024 with respect to other taxes

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