🇧🇬 Bulgaria — DPK Minimum Share Value in 2026

What's the minimum share value in a Bulgarian DPK?

0.01 EUR — one eurocent. The original 2023 rules used one stotinka, but the euro-adoption amendments changed the minimum nominal value to one eurocent from 1 January 2026. Unlike an EOOD, whose statutory minimum capital is now 1 EUR, a DPK/EDPK (Variable Capital Company) has no statutory minimum total capital. Its capital follows from the shares actually issued and is established each year in the annual financial statements rather than fixed in the register.

Why does such a tiny share value matter?

It's what makes the DPK genuinely useful for employee equity. Because shares can be sliced this finely, you can hand out small, precise ownership stakes to employees or contractors without the clumsy notarial share-transfer process an EOOD requires for every allocation. There's also no mandatory "subscription" bank account to deposit capital at formation, unlike an EOOD.

Does this affect the company's tax treatment?

No — capital structure and tax are completely separate. A DPK pays exactly the same tax as an EOOD: 10% corporate tax, 5% dividend tax, and the owner insured on the statutory minimum social base (unless it's not required because the owner is insured in another way). The DPK is a corporate-governance choice, not a tax optimization.

See the full EOOD vs. DPK comparison for the complete head-to-head.

Calculator

The EOOD calculator applies to a DPK too, since the tax treatment is identical.

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Considering a DPK for equity or investor flexibility? Feel free to reach out — we offer a free initial consultation.