In 2023, the total environmental tax revenue in Bulgaria amounted to 6 212.14 million BGN (a 22% decrease compared to 2022 when it was 8 009.31 million BGN). The value represented 3.4% of the gross domestic product (GDP) and 11.2% 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 2023 - 92.1% (5 720.44 million BGN). The share of transport taxes from the total environmental tax revenues for 2023 was 6.9% (430.89 million BGN), and the share of taxes on pollution and resources had the smallest relative share - 1% (60.81 million BGN).
In 2023, most of the environmental taxes were paid by the corporations sector - 4 806.77 million BGN, or 77.4% of the country’s total revenues from environmental taxes. The largest share had the industry sector - 2 578.65 million BGN or 41.5% of the total revenues from environmental taxes. On second place was the services sector - 2 092.55 million BGN (33.7%), and on third the agriculture, forestry and fishing sector - 135.57 million BGN (2.2%).
The environmental taxes paid by households in 2023 amounted to 1 249.33 million BGN, or 20.1% of the total revenues from environmental taxes. The environmental taxes paid by the non-residents sector (‘Rest of the World’) amounted to 156.04 million BGN in 2023, or 2.5% 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.
