Environmental taxes - 2024

In 2024, the total environmental tax revenue in Bulgaria amounted to 6 058.68 million BGN (a 2.5% decrease compared to 2023 when it was 6 212.14 million BGN). The value represented 3.0% of the gross domestic product (GDP) and 9.7% of the total government revenues from taxes and social contributions in Bulgaria.

Energy taxes had the largest relative share of the total environmental tax revenues for 2024 - 91.5% (5 544.84 million BGN). The share of transport taxes from the total environmental tax revenues for 2024 was 7.5% (455.55 million BGN), and the share of taxes on pollution and resources had the smallest relative share - 1.0% (58.29 million BGN).

In 2024, most of the environmental taxes were paid by the corporations sector - 4 563.08 million BGN, or 75.3% of the country’s total revenues from environmental taxes. The largest share had the industry sector - 2 694.70 million BGN, or 44.5% of the total revenues from environmental taxes. On second place was the services sector - 1 739.03 million BGN (28.7%), and on third the agriculture, forestry and fishing sector - 129.35 million BGN (2.1%).

The environmental taxes paid by households in 2024 amounted to 1 359.69 million BGN, or 22.4% of the total revenues from environmental taxes. The environmental taxes paid by the non-residents sector (‘Rest of the World’) amounted to 135.91 million BGN in 2024, or 2.2% of the total paid environmental taxes.

Detailed data on revenues from the four categories of environmental taxes (energy, transport, pollution and resource taxes), distributed by economic activities, households and non-residents, can be found on the website of NSI in the section Environmental taxes.