On 8 October 2019, an amendment to the Personal Income Tax Act was published in the State Gazette. Currently, an exemption from personal income tax is applied to one-off aid of up to BGN 2,400 (approximately EUR 1,230) provided by an employer (for the account of his social expenses) to an employee in the case of child birth, civil marriage or death of a family member. The amendment extends the scope of this exemption, which will also be applied in the case of adoption of a child.
October 8 2019