6.4 Non-Residents With Income From The Jurisdiction

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Bulgaria /6. Globally mobile employees in Bulgaria / 6.4 Non-residents with income from the jurisdiction

Commentary

Bulgaria

There is no special tax regime for taxation of non-residents in Bulgaria.

All employment income is taxed

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9.7.2 Civil contracts

13. Employer burden table

3.7.3 Maternity pay

8.2 Failure to pay over withheld amounts

9.5 Work permits

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6.4 Non-residents with income from the jurisdiction

Bulgaria

9.7.2 Civil contracts

13. Employer burden table

3.7.3 Maternity pay

8.2 Failure to pay over withheld amounts

9.5 Work permits

3.2 Sick leave and incapacity allowance

4.4 Car allowance

5.4.4 Obligations for foreign employers where no PE is created

2.2.1 Mandatory social documents

2.3.3 Danish Hydrocarbon Tax

4.12 Beneficial loans

2.2 Social security contributions

3.1 Salary advances

1.3.5 Notification of Employment (NOE)

3.3 Participatory bonus

8.1 Penalties for late tax filing and late payment

9.6.2 Holiday pay

2.1.1 Tax deduction cards

6.4.1 Split Year Relief – outbound employees

7.1 Commuting costs

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6.4 Non-residents with income from the jurisdiction

Bulgaria

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