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Bulgaria: Government amends tax incentives for research and development activities

Description

On 27 March 2026, the Government of Bulgaria introduced amendments to the Corporate Income Tax Act to modify tax incentives for research and development (R&D) activities. The decision was adopted ...

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Intervention Details

Intervention Type

Tax or social insurance relief

MAST Chapter

L: Subsidies (excl. export subsidies)

Implementation date

01 Jan 2026

Revocation date

No revocation date

Implementation level

National

Affected flow

Inward

Announced as temporary

No

Eligible firms

all

Affected Trading Partners

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Affected Products

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