Debt securities - Double Taxation Treaties concluded by Bulgaria and currently in force
General information
Note: Clearstream Banking provides these rates for information purposes only and does not assume liability in any case of error, omission or consequential damages. The rate as prescribed in the DTT may differ depending on the status of the beneficial owner. Please refer to the actual DTT or your tax advisor for further information.
The following listed details are applicable to Bulgarian government bonds.
The standard rate of withholding tax on interest is 10% before any refund.
| Country | Rate prescribed by the DTT - Interest (%) | Tax refund available (%) |
Albania | 10 | 0 |
Algeria | 10 | 0 |
Armenia | 10 | 0 |
Austria | 5 | 5 |
Azerbaijan | 7 | 3 |
| Bahrain | 5 | 5 |
Belarus | 10 | 0 |
Belgium | 10 | 0 |
Canada | 10 | 0 |
China | 10 | 0 |
Croatia | 5 | 5 |
Cyprus | 7 | 3 |
Czech Republic | 10 | 0 |
Denmark | 0 | 10 |
Egypt | 12.5 | 0 |
Estonia | 5 | 5 |
Finland | 0 | 10 |
France | 0 | 10 |
Georgia | 10 | 0 |
Germany | 5 | 5 |
Greece | 10 | 0 |
Hungary | 10 | 0 |
India | 15 | 0 |
Indonesia | 10 | 0 |
Iran | 5 | 5 |
Ireland | 5 | 5 |
Israel | 5 / 10 | 5 / 0 |
Italy | 0 | 10 |
Japan | 10 | 0 |
Jordan | 10 / 0 | 0 / 10 |
Kazakhstan | 10 | 0 |
Kuwait | 5 | 5 |
Latvia | 5 | 5 |
Lebanon | 7 | 3 |
Lithuania | 10 | 0 |
Luxembourg | 10 | 0 |
Malta | 0 | 10 |
Moldova | 10 | 0 |
Mongolia | 10 | 0 |
| Montenegro | 10 | 0 |
Morocco | 10 | 0 |
Netherlands | 0 | 10 |
North Korea | 10 | 0 |
North Macedonia | 10 | 0 |
Norway | 0 | 10 |
Poland | 10 | 0 |
Portugal | 10 | 0 |
| Qatar | 3 | 7 |
Romania | 5 | 5 |
Russia | 15 | 0 |
Saudi Arabia | 5 | 5 |
Singapore | 5 | 5 |
Slovakia | 10 | 0 |
Slovenia | 5 | 5 |
South Africa | 5 | 5 |
South Korea | 10 | 0 |
Spain | 0 | 10 |
Sweden | 0 | 10 |
Switzerland | 5 | 5 |
Syria | 10 | 0 |
Thailand | 10 / 15 | 0 |
Turkey | 10 | 0 |
Ukraine | 10 | 0 |
United Arab Emirates | 2 | 8 |
United Kingdom | 0 | 10 |
U.S.A. | 5 | 5 |
Uzbekistan | 10 | 0 |
Vietnam | 10 | 0 |
Yugoslavia | 10 | 0 |
Zimbabwe | 10 | 0 |