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Taxation in Bulgaria is designed for maximum simplicity, at least as regards rates.
The self-employed are subject to the flat rate applicable to legal persons and companies, equal to 10% of the tax base.
The tax base is also designed for maximum simplicity: legally recognised general expenses equal to 25% of turnover must be deducted from the tax base.
The remaining portion is subject to the single flat tax rate of 10%.
A simple four-page handwritten return allows the taxpayer to calculate and pay the amount due to the state.