Introduction of 15% minimum corporate tax

On 26 Sep 2023 the Ministry of Finance published a draft law to
amend the Corporate Income Tax Act regarding the introduction of a minimum
global corporate tax (“the Draft law”).

The Draft law is prepared to implement EU Directive 2022/2523 (the

“Directive”), which is based on the OECD’s initiative for 15% global minimum
corporate taxation, in which  more than 140 countries around the world
participate.

What is the scope, what are the types of additional taxes, payable in Bulgaria, how and where are they about to be paid - see more in the new issue of the Tax Newsletter of Deloitte Bulgaria.