Bulgaria VAT Rates

The standard rate in Bulgaria is 20%, in force since 1 January 1999. Before that, Bulgaria changed it 2 times since 1994 โ€” every change below carries the date it took effect and the Commission record it came from.

Standard rate today

20%

Since 1 January 1999 โ€” 27 years

Previous rate

22%

Until 31 December 1998

First recorded rate

18%

From 1 April 1994

Bulgaria VAT Rates in Force Today

Standard rate
20%
Reduced rates
9%
Super-reduced rate
None
Parking rate
None
Local name
ะ”ะฐะฝัŠะบ ะฒัŠั€ั…ัƒ ะดะพะฑะฐะฒะตะฝะฐั‚ะฐ ัั‚ะพะนะฝะพัั‚ (ะ”ะ”ะก)
Currency
EUR

Checking a Bulgarian VAT number rather than a rate? The number format, its regex and verified example numbers are on the Bulgaria VAT number page.

Standard Rate Changes in Bulgaria

In force fromUntilStandard rate
1 January 1999Current20%
1 July 199631 December 199822%
1 April 199430 June 199618%

Where This Data Comes From

Two European Commission sources, joined at 1 January 2017, where they agree on every member state. Nothing here is estimated, and periods are never rewritten once published โ€” a rate change is a new record, not an edit to an old one.

The whole series for all 27 member states is one JSON file, MIT licensed, no API key: eu-vat-rates-history.json. Last rebuilt 13 August 2026.

Historical rates are published for reference. Which rate applies to a given supply also depends on the place-of-supply and time-of-supply rules in force at the time, which this dataset does not model. For Bulgarian filings, confirm with the tax authority or an adviser. The Commissionโ€™s own record has gaps โ€” where one is known, the missing period is filled from national legislation and labelled as such above. Spot another, and the issue tracker is open.