Yes — Fully Claimable
Can I Claim Office Rent as a Business Expense in Bulgaria?
Yes — office rent and utilities are fully deductible against Bulgarian Corporate Income Tax. VAT (20%) recoverable on input invoices from Bulgarian VAT-registered landlords; reverse charge applies for cross-border services.
Typical claim: BGN 6,000 – BGN 60,000 per year
What National Revenue Agency (NRA / НАП) says
Corporate Income Tax Act (CITA) Article 26 allows deduction of expenses incurred in connection with the activity that generates taxable income. Office rent is an ordinary trading expense.
When you can claim
- Monthly office rent paid to Bulgarian landlord
- Co-working memberships
- Service charges, electricity, internet for the office
- Cleaning services for the office
When you cannot claim
- Personal residence costs without registered home-office allocation
- Excessive rent paid to related parties (transfer pricing risk)
- Capital improvements (capitalise)
Related expenses
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