When is 1 % paid instead of 10 %?

When total revenue is from 3,000,001 to 6,000,000 denars and the taxpayer chooses that regime on form ДБ-ВП. Up to 3,000,000 denars no tax is paid.

By when is the tax balance filed?

By 28 February, or by 15 March if the annual account is filed with the Central Registry electronically.

Profit tax: 10 %, the simplified regime and the thresholds

The figures are for 2026 · last checked 15.09.2026

The standard rate of profit tax is 10 %. For small and micro companies there is a second route — a tax of 1 % on total revenue. Which one applies depends on the level of total revenue and on the activity, and the choice is made through the tax balance.

Figures

Profit tax rate: 10 %
Total-revenue tax rate (simplified regime): 1 %
Total revenue up to which a company pays no tax: 3.000.000 ден.
Range in which the total-revenue tax may be chosen: 3.000.001 – 6.000.000 ден.
Deadline for filing the tax balance15 March for a taxpayer who files the annual account with the Central Registry electronically.: 28 февруари

The three steps

A company with total revenue up to 3,000,000 denars pays no tax. A company with total revenue from 3,000,001 to 6,000,000 denars may choose to pay 1 % of total revenue instead of 10 % of profit. Above 6,000,000 denars the standard regime applies — 10 % of the profit determined in the tax balance.

Which activities are excluded

Regardless of the level of total revenue, the simplified regime does not apply to banking, financial and insurance activity, nor to activities in the field of games of chance and entertainment games.

Where it is declared, and by when

The choice is made through the tax balance — form ДБ for taxation of profit, or form ДБ-ВП for the total-revenue tax. The deadline is 28 February, or 15 March for a taxpayer who files the annual account with the Central Registry electronically.

Common questions

What is the profit tax rate?: 10 % of the profit determined in the tax balance.
When is 1 % paid instead of 10 %?: When total revenue is from 3,000,001 to 6,000,000 denars and the taxpayer chooses that regime on form ДБ-ВП. Up to 3,000,000 denars no tax is paid.
By when is the tax balance filed?: By 28 February, or by 15 March if the annual account is filed with the Central Registry electronically.

How Stozher does it

Stozher builds the annual account — the balance sheet and the income statement — in the form the Central Registry requires, and the СПД form is filled in once the primary activity code is entered in the settings.

Related guides

VAT: rates, the registration threshold and the deadlines

Sources

УЈП — Поедноставен даночен режим за мали и микро бизнисиread on 15.09.2026
УЈП — Годишен данок на вкупен приход (водич)read on 15.09.2026
Министерство за финансии — Данок на добивкаread on 15.09.2026

Stozher does not give tax or legal advice. This page states what the rule says and names the source; for a particular case the regulations and УЈП’s announcements are authoritative.