Local taxes

Indicators

Tax rate on immovable non-residential property for legal entities

Real estate taxes are the biggest source of own revenue for municipalities.
Taxation on immovable non-residential property for legal entities is indeed
the major factor influencing the business environment and the burden on businesses.

• 2012-2024
• p.p.(‰)
• Request for access to information under APIA

Motor vehicle tax (commercial and passenger vehicles, 74 kW to 110 kW)

Taxation on vehicles is another major source of own revenue for municipalities. This type of tax is a burden mainly on small companies, since the engine power basis has been chosen specifically for its relevance to such companies. After 2019, the indicator also takes into account the newly introduced environmental component in the total tax rate.

• 2012-2024
• BGN/kW
• Request for access to information under APIA

Annual patent tax for retail trade on up to 100 sq. m of retail space at the most favorable business location

Patents taxes are a type of taxation different from those mentioned above.
They are a tax burden on specific businesses. The retail trade patent tax has been selected as the most common and recognizable type of taxation.

• 2012-2024
• BGN/sq. m
• Request for access to information under APIA

Tax rate on non-gratuitous acquisition of property

The tax rate on non-gratuitous acquisition of property is relevant both to investors entering the local market and to local investors expanding their activities.

• 2012-2024
• p.p. (‰)
• Request for access to information under APIA