Банкеръ Weekly



The capital is again the city where the highest patent tax will be charged under the projected amendments to the Natural Persons Income Tax Act, submitted by the Finance Ministry to Paliament for approval. Patent taxes in small settlements will remain almost unchanged, but will go up by some 30-40% in Sofia, Varna, Bourgas, and Plovdiv. About 20-30% increase is projected for the other municipal centres (with population of 50,000 to 100,000). Patent taxes for hatters and shoe-makers only will be cut down from the present BGL40-200 to BGL40-120.The most significant increase of the patent tax - by 100% - is projected for hoteliers. If Parliament approves the proposed amendments, an owner of a 2-star hotel in a resort town will pay BGL100 per bed, plus BGL5 per each square metre of the respective building's area. The patent tax for hotels in the towns of the second, third and fourth group will be BGL80, BGL30 and BGL10 per bed, respectively. Patent taxes for restaurants, night-clubs, cafes, and confectionaries, will depend on their class. As before, the tax will be calulated per the number of seats. The patent tax to be charged from retailers will be based on a similar logic. It will depend on the net trade area. The amount will vary between BGL20-50/sq. m when the area exceeds 100 sq. m. Retailers in Varna, Bourgas, and Plovdiv will be paying the highest patent tax - BGL18/sq. m if the trade area is below 100 sq. m, and BGL 36/sq. m if the area wexceeds 100 sq. m.

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