Bulgaria
7.2/10
38th of 217
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Bulgaria and Gibraltar weigh about the same on the taxpayer.
| Tax | Bulgaria | Gibraltar | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 10% | 15% | −5.0 points |
| Personal income tax top bracket | 10% | 28% | −18.0 points |
| VAT standard rate | 20% | 0% | +20.0 points |
Bulgaria
n/a
Gibraltar
| Gross income system 6% to 28%, effective rate capped at 25% | 28% |
| System with allowances 14% to 39%, taxpayer chooses least costly system | 39% |