Yes: Fully Claimable
Can I Claim Depreciation on Plant & Equipment as a Business Expense in Bulgaria?
Yes — tax depreciation under Bulgarian CITA follows specific tax depreciation rates by asset category. Computers and software: 50% straight-line. Vehicles: 25%. Buildings: 4%. Furniture: 15%.
Typical claim: Variable — based on asset base
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What National Revenue Agency (NRA / НАП) says
Article 55 CITA prescribes maximum tax depreciation rates by asset category. Tax depreciation may differ from accounting depreciation; the difference adjusts taxable profit each year.
When you can claim
- Computers and software (50% straight-line over 2 years)
- Office furniture (15%)
- Vehicles (25%)
- Manufacturing equipment (varies, typically 30%)
When you cannot claim
- Land (not depreciable)
- Personal-use assets
- Depreciation beyond cost
Related expenses
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