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Real estate tax:

All real estate, with the exception of cultivated forests and agricultural land are subject of real estate tax. Owners of property in two months from the date of purchase, purchase or construction is completed - obliged to declare it before the tax service. The declaration provides a detailed description of the property: a year of construction, construction materials, design features, size, store, the price of purchase, etc.
Taxable base for companies is the book value of real estate, for private individuals - the price of real estate, defined territorial tax service. Tax Rate is same for individuals and legal entities, and is 0.15%. Tax for prymary property for private individuals is reduced by 50%. The prymary property is, where the owner and his family lives most of the year. Submitted by four equal installments until March 31, June 30, September 30 and November 30. Companies and individuals paying taxes once before March 31, enjoy a discount of 5% of the amount of tax.

Cost for the cleaning of household waste:

The amount of payment determined by local authorities. For residential buildings - in proportion to the book value, or, depending on the volume of waste. For non-residential buildings - depending on the type and number of containers for waste collection. Where, on every single building is not possible to determine the type and number of containers Rates shall be proportional to the book value of the building. Submitted at the same time as a tax on real estate. Rates same for physical and legal persons. Private housing subject on the basis of the value of its fixed for the tax on real estate.
Rates are the same for individuals and entities.

Every year until the end of January each owner of real estate receives from tax service notification for the amount of tax on real estate and the value of household waste. Contained therein calculations allow the taxpayer to verify the accuracy of the data and accuracy of the amounts. Here are the size of tariffs on certain cities: Varna - 0.15%, Plovdiv - 0.21%, Burgas - 0.25%, Sofia - 0325%

Utilities:

Monthly paid - water, electricity and thermal energy (in homes where a central heating). Telephone conversations are paid monthly e, including the inner city.

Electricity for 1 kilowatt hours (excluding VAT):

Day Rates: Up to 75 - 0098 BGN
More than 75 kilowatt hours - 0.174 leva.
Night Rates (22:00 - 6:00) - 0093 lv.

Thermal energy - 40.05 leva. For mgvtch 1.

Water per 1 cubic meters -- 1.20 leva.

Petrol

A92N - 1.80 leva.

A95N - 1.90

DT - 1.75 leva.

Gas Propane - butane  - 1 kg - 1.00 leva.

Firewood for heating shattered 1 cu. m. -- 30.00 leva. with the shipment.


1. The final annual tax (patent - analog imputed tax)

Subject to firms in the law and the activities of turnover in the last 12 months, less than BGN 50000. The tax covers about 50 activities: hotels 1 and 2 * ** up to 20 rooms, restaurants * 1 and 3 *** to 100 seats, shops trade area to 100 square metres. See, food processing, computer games, Internet services, transportation services, etc. There is no no need to obtain a patent.
Before starting the activity, the company submits to the tax office with a declaration of calculating tax. Payment begins with the second month of work, that is Tax paid during the remaining months before the end of the year minus one month. Rule does not apply to hotels and restaurants, paying an annual tax in full regardless of the month in which the work began. If the activity will be during the calendar year, the declaration is filed before January 13.
For each type of patent activity corresponding amount of tax paid. Together and patent activity, and the one for which you will have to pay income tax, then for every activity paid their taxes. Upon termination of patenting activity throughout the year tax to be paid in full. No extra cost for the remaining months before the end of the year would allow only causes an irresistible force, natural disasters or severe disease.
The tax could be made once before January 31, with 5% discount or four equal installments until 31 January, 30 April, 31 July and 31 October. Tax paid on the scale of the firm, as defined by law. The amount of tax depends on the group of the locality, type of activity and parameters (hotel category and the number of places in the commercial area of the store, the number of seats in a restaurant, etc.) The amount of profits does not affect the size of the tax.
Firms oblagayuschiesya patent tax pay an additional tax on real estate, household waste fee, a tax on vehicles, road tax, income tax and social wages and pension contributions. VAT paid for the company with annual sales of more than 50000 BGN.

2. V A T. (value-added tax)
Bid 20%, to tour operators and hotels - 7%. Paying companies with a turnover in the last 12 months, at least BGN 5000. These firms are required to register for VAT in the Tax Service.

3. Income tax.

Will profit companies, not falling under the patent tax. Submitted to the Republican budget. The rate of tax is 15%. The tax paid each month advance to 15 the number of 1 / 12 of profits for the previous year. Following years of actual profits made correction:
-- if more profit last year - made the difference
-- if profits below last year, the amount is too motion made in the future set-off payment of a percentage paid at the rate of the National Bank. New firms and companies that had losses last year, the monthly payments made on the basis of actual profits for the previous month. This is to some extent about, so for the year also made a correction. 1 / 12 of the profits adjusted for inflation.

4. Excises

Is charged on goods and services locally produced according to the list and some imported goods.
Manufacturers and importers of excisable goods in the 14 - day period since the beginning of the obligation to register with the tax service. Indirect tax is paid twice a month:
-- to 28 the number of - the amount of excise tax, which would be assessed on the first 15 days of each month.
-- to 14 of the next month - the amount of excise tax, which must be assessed in the remaining days before the end of the month
Organizers gambling excise previously made at the beginning of the quarter - until January 1, April 1, July 1, October 1.

5. Tax on Vehicles

Subject to cars, trucks, trailers, buses, tractors, ships, aircraft and the so-called Pay legal entities and individuals - owners of the vehicles. The amount of tax depends on the engine capacity and the production of the year:
up to 50 hp -- by 0.25 leva. / PS
50 - 75 hp -- by 0.30 leva. / PS
75 - 100 hp -- by 0.40 leva. / PS
100 - 150 hp -- by 0.80 leva. / PS
Over 150 hp -- on 90 BGN. / PS
This amount is multiplied by a factor of:
produced prior to 31.12.1988 for the city - 1,
for manufactured from 01.01.1989 to 31.12.1994 year - 1.5
for manufactured from 01.01.1995 - 2.8
At vehicles engine power to 100 hp and fitted with a catalyst tax is reduced by 50%.

Alcohol - 0.05 leva. / degrees
Beer - 0.055 - 0.085 leva. per litre.
Coffee and tea - 30%

Imported cars engine power from 120 to 150 kW - 35 BGN. / kw, exceeding 150 kW - 50 BGN. / kW.
Gasoline - 400 - 600 BGN. / t. depending on the octane rating.
Gambles gaming machines, for the quarter - 300 BGN. ea.

For buses and trucks equipped with "ecological engine", the relevant standard "Euro - II" and "Euro - III" tax also decreased by 50%

Example: car 80 hp engine power made in 1997, and provides a catalyst. Tax it is 0.40 h80h2, 8h0, 5 = 44.80 leva. Tax paid in two equal parts, as follows: The first part - until March 31, the second - until September 30. Paying the full amount of tax in the first term enjoy a discount of 5%

6. Road tax

Subject to cars, buses, trailers, specialized construction equipment, wheel tractors and other self machines. Tax paying owners of vehicles. The amount of tax is 10 leva. started for each ton total weight of the vehicle. Submitted to the terms and conditions set out for a tax on vehicles.

7. Income tax from wage.

No minimum taxable monthly - 180 BGN. for 2006

Scale.
BGN 180 - 250 BGN 20% of the amount exceeding 180 leva.
BGN 250 - 600 BGN. BGN 11.00. + 22% of the amount exceeding 250 leva.
More than 600 leva. BGN 91.00. + 24% of the amount exceeding 600 leva.
Taxation private entrepreneurs (not falling under the imputed tax)

Annual revenue
Until 2160 lv. No practice
2160 3000 lv. 20% of the amount svyshe1800
3000 7200 lv. 168 BGN. + 22 3000
Over BGN 7200. -- 1092 + 24% of amount over 7200

8. The social and pension contributions.

For a normal labor rates deductions are:
-- in the pension fund, temporary disability, maternity, employment injury and unemployment (all in a couple) - 36.7% for the born before 31.12.1959 Mr. inclusive, 33.7% of the light-born 01.01.1960 town for the past difference in the 3% is transferred to the universal pension fund
-- in the Health Fund - 6%
Total 42.7%

These royalties evenly between the employer and employee in the ratio:
2002, 75:25
2003, 75:25
2004, 75:25
2005, 70:30
2006, 65:35
2007, 60:40

Owners of firms / ie The founders / entrepreneurs - are required to make payments of their wages, but with the amount of not less than 200 leva. For all other categories of workers have a minimum basic wage, which must make payments. It depends on the profession and economic activity firm. For instance, for hotels and restaurants basic minimum wage for unskilled workers is 130 leva. Specialists - 170 leva, managers - 210 BGN. In trade, the minimum wage vendors - 150 leva, professionals - 265 BGN., Managers - 435 BGN. In fact, salaries paid to the worker may be below that baseline. But, in practice, rarely exceeds the base salary actually paid.