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In late December 2025, Bulgaria’s outgoing caretaker government is set to discuss proposed amendments to several core laws, including the Government Debt Act and the Corporate Income Tax Act. The meeting of the Council of Ministers comes amid a political transition, placing added importance on fiscal and tax-related decisions taken during this interim period.
Possible updates to the Government Debt Act
One of the central agenda items is a review of the Government Debt Act. While specific amendments have not yet been disclosed, the discussion takes place against the backdrop of heightened scrutiny of public borrowing and fiscal discipline. As Bulgaria advances toward deeper EU financial integration and eventual euro adoption, maintaining a clear and predictable debt framework remains a policy priority.
Corporate income tax under review
The government will also consider changes to the Corporate Income Tax Act. Corporate taxation is a key pillar of Bulgaria’s investment appeal within Central and Eastern Europe, and even limited adjustments could have implications for business planning and investment strategies in 2026. Companies operating in Bulgaria are closely watching any signals regarding potential shifts in the tax regime.
Broader legislative and budget discussions
Beyond tax and debt legislation, the Council of Ministers will review amendments to the Protection Against Discrimination Act and proposals to revise the 2025 budgets of several ministries. These include portfolios such as transport and communications, foreign affairs, labour and social policy, agriculture, environment, and the economy, reflecting ongoing efforts to rebalance public spending within the existing fiscal framework.
Euro preparations and Bulgarian Posts
Another notable agenda item is a draft decision to amend a 2024 resolution assigning Bulgarian Posts EAD a service of general economic interest. The role involves facilitating the exchange of banknotes and coins from levs into euros through postal offices nationwide. This measure is seen as a practical step toward ensuring accessibility and operational readiness ahead of Bulgaria’s eventual euro adoption.
Implications for business and investors
Although the discussions do not automatically translate into immediate legislative change, they signal an active phase of policy adjustment. For businesses, this underscores the likelihood of evolving tax and fiscal conditions, while investors are reminded of the importance of closely tracking regulatory developments during Bulgaria’s political transition.
According to International Investment experts, Bulgaria’s planned review of its debt and corporate tax legislation highlights the government’s focus on maintaining fiscal stability and investor confidence during a transitional period, with upcoming decisions likely to shape the country’s economic environment in 2026.