National Revenue Agency — where Bulgaria's tax revenue comes from

The National Revenue Agency (НАП, EIK 131063188) administers tax collection in Bulgaria — VAT, personal income tax, corporate tax and excise. Unlike most state bodies НАП is a collector rather than a spender: this page shows where tax revenue comes from by type, sourced from the Ministry of Finance's Consolidated Fiscal Programme.

It also shows the tax gap — how much of the VAT and personal income tax owed is actually collected against European Commission estimates. Bulgaria collects VAT better than the EU average. See also the state budget and the EU comparison.

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