Utilities and taxes

Local taxes and fees

The bigger share of the tax burden in Bulgaria is centrally imposed.

At 10% (fixed) Bulgaria has one of the lowest corporate and personal income tax rates across all of Europe, with corporate income from production activities in high unemployment regions is tax exempt. Costs of fixed intangible assets created through R&D activities are also deductible.

In addition, Bulgaria applies EU customs legislation and has signed double tax treaties with 68 countries.

Fixed corporate and personal income tax rate
%
property tax
(as % of the tax valuation)
%
waste fee
(as % of the tax valuation)
%

Property tax

0.18% of the tax valuation of the property

TAX VALUATION of the property, may vary according to location and type of buildings – but will not exceed 193 €/sq. m.,  is the other component helping estimate the nominal tax, and is subject to general rules that do not change frequently.

Waste fee

This is the other administrative burden that affects every business in the City. Businesses pay such fee regardless of their sector (manufacturing, IT, services, etc.), so long they have a physical presence in the city (office, warehouse, etc.)

There are two options to pay the Municipal waste fee.

Pay per quantities

Pay per quantities of waste by contracting one of the waste-container options with the municipality. The number of containers depends on the quantity of waste.

Per tax valuation

Pay according to the tax valuation of the property – where the waste fee is 0.53% of the tax valuation.

€136/ year for a 1100L container
€42/ year for a 240L container.

For 4500 sq. m. with tax valuation of €868 500 the waste fee would be around €4600.

In addition, the company pays a fee of 0.3% of the tax valuation of the property.​

The waste fee is entirely different from the industrial waste management costs, and applies to every building and property of households and businesses.

Electricity

The entire Plovdiv region has a modern power distribution infrastructure. All towns and villages in the region have access to electricity. Since 2005, power supply and distribution in the region is undertaken by EVN Bulgaria (part of EVN AG – Austria). The company has invested over BGN 1.5 billion (approx. EUR 770 million) during the last years to improve the electricity grid and connectivity, and expand the network.

Natural Gas

Plovdiv is on the route of both an international (Russia-Greece-Macedonia) and a national transit gas pipeline.

There are 8 automatic gas-regulating stations (i.e. exit points of the transit network) in the Plovdiv region, which make the connection of large industrial gas consumers to the transit grid possible.

Companies can benefit from the emerging liberalized gas market and wholesale prices. The available capacity is sufficient for a considerable increase in gas consumption.

Water and sewage

A state-owned utility company – Water & Sewage (W&S), Plovdiv – is in charge of water supply, sewage and waste water treatment in Plovdiv. There is fresh water supply in 100% of the populated areas, while sewage is available to about 75% of the customers. The utility company runs 3 waste water treatment plants in the region.

New users have to apply to W&S which in turn ensures that all necessary conditions for connection to the supply and sewage infrastructure are met. The process is part of the overall procedure for new construction development. The investor pays for any additional costs for new construction and expansion of the water supply and sewage network, including new pipes and others.

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