Announcement
27 Mar 2026
In 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.
Source
Number of interventions
1
1 certainly harmful
0 likely harmful
0 liberalising
Implementation date
01 Jan 2026
Revocation date:
No revocation date
Recent update from 08 Apr 2026:
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 adopt...
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