# 🇧🇬 Bulgaria — DPK Minimum Share Value in 2026

2026-07-26 — Podnikio Team

A Bulgarian DPK/EDPK share can have a nominal value as low as one eurocent, with no statutory minimum total capital.

## 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](/en/blog/bulgaria/eood-vs-dpk-variable-capital-company-2026) 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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## Contact us

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

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## Related posts

- [🇧🇬 Bulgaria — EOOD vs DPK: The New Variable Capital Company Explained](https://www.podnik.io/en/blog/bulgaria/eood-vs-dpk-variable-capital-company-2026)