Bulgaria: Amendments of the Tax Acts


Clearstream Banking1 would like to inform customers that the Corporate Income Tax Act and the Personal Income Tax Act in Bulgaria have been amended and published in the Gazette on 18 December 2020.



corporate, government and municipal bonds that are listed on the growth market in Bulgaria will remain exempt of withholding tax until 31 December 2025.

Further information

For further information, customers may contact Clearstream Banking Client Services, their Relationship Officer or Tax Help Desk.


1. Clearstream Banking refers collectively to Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248, and Clearstream Banking AG (for Clearstream Banking AG customers using Creation Accounts), registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.