Local taxes

Indicators

Immovable property tax for legal entities

Property taxes are the biggest source of own revenue for municipalities. Regarding the business environment and the burden on business, the property taxation of companies plays a major role.

• 2012-2022
• per mil (‰)
• Application for access to information under the Access to Public Information Act

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.

• 2012-2022
• BGN/kW
• Application for access to information under the Access to Public Information Act

Annual license tax for retailers (up to 100 sq.m. of retail space - for most favourable location of the site)

License taxes are a different type of taxation from those mentioned above, placing a burden on particular businesses. License tax for retail trade is selected as the most common and recognizable.

• 2012-2022
• BGN/sq.m
• Application for access to information under the Access to Public Information Act

Local tax on the sale of immovable property

The size of the local tax on sale of property concerns both external investors and entrepreneurs, entering the local market, as well as established local enterpreneurs trying to expand their operations.

• 2012-2022
• %
• Application for access to information under the Access to Public Information Act

Annual license tax on taxi services for passengers

The size of the local tax on taxi transportation of passengers is determined by the respective munucipality and affects the final price of the service.

• 2017-2022
• BGN
• Application for access to information under the Access to Public Information Act