Болгария обнародовала проект закона о государственном бюджете на 2026 год вместе с обновленными среднесрочными прогнозами на 2026-2028 годы. Документ предусматривает ряд налоговых корректировок, большинство из которых касаются ежегодного обновления налоговых льгот для физических лиц.
Среди ключевых изменений – повышение ставки налога на дивиденды, удерживаемое у источника. С 2026 года предлагается увеличить его с 5% до 10%. Это решение может повлиять как на внутренних инвесторов, так и на нерезидентов, получающих дивидендные выплаты от болгарских компаний, поэтому следует заранее оценить его последствия для корпоративных и инвестиционных структур.
Также законопроект предусматривает введение льготного режима амортизации для электромобилей. Новая норма позволит применять ускоренную годовую амортизацию до 50%, что создает дополнительные стимулы для бизнеса, который инвестирует в обновление автопарка и экологические решения.
В случае принятия законопроекта, эти изменения станут частью налогового регулирования Болгарии с 2026 года.
Болгария | 27.11.25
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