Global Trade Alert
Global Trade Alert

Bulgaria: Government amends tax incentives for research and development activities

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.

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Number of interventions

1

1 certainly harmful

0 likely harmful

0 liberalising

List of interventions

Implementation date

01 Jan 2026

Revocation date:

No revocation date

Updated: 08 Apr 2026
Tax or social insurance relief In force

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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