🇧🇬 Bulgaria — Is DPK Tax Different From EOOD in 2026?

Does a DPK pay less tax than an EOOD?

No — the tax treatment is identical. Both the DPK (Variable Capital Company) and the EOOD (single-owner LLC) are capital companies under Bulgarian law, and both pay:

• 10% corporate tax
• 5% dividend tax on distributed profit
• Owner social insurance on the same statutory minimum base (or higher if the owner chooses to pay more, up to the maximum base).

There is no DPK-specific tax rate, deduction, or incentive. If you're choosing a DPK, it should be for its lighter corporate governance — variable capital, cheap fine-grained shares, easier share transfers — not for any tax advantage, because there isn't one.

So why would anyone pick a DPK over an EOOD?

Purely structural reasons: easier employee equity, smoother investor rounds with multiple share classes, and no Trade Register filing for every share transfer (if the articles opt for plain written form). None of that changes what you owe in tax — it changes how easy the company is to run as ownership evolves.

Is there any tax reason to prefer the EOOD instead?

Not directly — but the EOOD's 30+ years of established practice makes it more predictable with banks and large corporate clients, which is an indirect business consideration, not a tax one.

See the full EOOD vs. DPK comparison for the complete governance differences, and the EOOD taxation guide for the numbers, which apply to both forms when the same owner-insurance assumptions are used.

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Still deciding between an EOOD and a DPK? Feel free to reach out — we offer a free initial consultation.