Bilateral tax relief may be available under a Double Tax Treaty by exemption or by credit or by a reduction in the tax withholding rate applying to dividend, interest or royalties earned from Bulgaria.
Bulgaria allows relief for double taxation through the following ways:
- Ìý
•ÌýÌýÌýÌý by exemption of foreign income through the application of double tax treaty relief, or
- Ìý
•ÌýÌýÌýÌý by granting a foreign tax credit for foreign tax suffered
Exemption will generally take precedence
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Web page updated on 17 Mar 2025 16:08