Debt securities - Double Taxation Treaties concluded by Bulgaria and currently in force

General information

09.09.2019

Note: Clearstream Banking provides these rates for information purposes only and does not assume liability in any case of error, omission or consequential damages. The rate as prescribed in the DTT may differ depending on the status of the beneficial owner. Please refer to the actual DTT or your tax advisor for further information.

The following listed details are applicable to Bulgarian government bonds.

The standard rate of withholding tax on interest is 10% before any refund.

CountryRate prescribed
by the DTT -
Interest (%)
Tax refund
available (%)
Albania100
Algeria100
Armenia100
Austria55
Azerbaijan73
Bahrain55
Belarus100
Belgium100
Canada100
China100
Croatia55
Cyprus73
Czech Republic100
Denmark010
Egypt12.50
Estonia55
Finland010
France010
Georgia100
Germany55
Greece100
Hungary100
India150
Indonesia100
Iran55
Ireland55
Israel5 / 105 / 0
Italy010
Japan100
Jordan10 / 00 / 10
Kazakhstan100
Kuwait55
Latvia55
Lebanon73
Lithuania100
Luxembourg100
Malta010
Moldova100
Mongolia100
Montenegro100
Morocco100
Netherlands010
North Korea100
North Macedonia100
Norway010
Poland100
Portugal100
Qatar37
Romania55
Russia150
Singapore55
Slovakia100
Slovenia55
South Africa55
South Korea100
Spain010
Sweden010
Switzerland55
Syria100
Thailand10 / 150
Turkey100
Ukraine100
United Arab Emirates28
United Kingdom010
U.S.A.55
Uzbekistan100
Vietnam100
Yugoslavia100
Zimbabwe100