International treaty

Bulgaria: tax treaties

Tax treaties and related documents between the UK and Bulgaria.

• From: HM Revenue & Customs
• Published: 17 October 2007
• Last updated: 13 January 2017 — See all updates

Documents

2015 Bulgaria-UK Double Taxation Convention - in force

PDF, 393 KB, 29 pages

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1987 Bulgaria-UK Double Taxation Convention – terminated

PDF, 425 KB, 22 pages

Details

2015 Double Taxation Convention

The Double Taxation Convention entered into force on 15 December 2015. It replaces the 1987 convention.

It’s effective in Bulgaria from 1 January 2016 for:

• withholding taxes for amounts paid or credited
• other taxes

It’s effective in the UK from:

• 1 January 2016 for withholding taxes for amounts paid or credited
• 1 April 2016 for Corporation Tax
• 6 April 2016 for Income Tax and Capital Gains Tax

1987 Bulgaria-UK Double Taxation Convention - terminated

The convention entered into force on 28 December 1987.

It’s effective in Bulgaria from 1 January 1988 and in the UK from:

• 1 April 1988 for Corporation Tax
• 6 April 1988 for Income Tax and Capital Gains Tax

Published 17 October 2007
Last updated 13 January 2017 + show all updates

1. 13 January 2017

   An amended version of the 1987 Bulgaria-UK Double Taxation Convention has been added to this page.

2. 17 October 2007

   First published.