DT4102 - Bulgaria: Dividends

Bulgarian Tax on dividends paid to United Kingdom resident beneficial owners is restricted to a maximum of 10 per cent for both direct and portfolio investors.

Relief for underlying tax (see INTM164010(d)) may be given under the agreement where the recipient of the dividend is a United Kingdom resident company controlling, directly or indirectly, at least 10 per cent of the voting power in the Bulgarian company paying the dividend.