Total Revenue Revenue collection
authority Use of Revenue Comments
422 mil BGL;
215.7 mil EUR
42.125 mil BGL;
21.536 mil EUR
273.475 mil BGL; 139.813 mil EUR
1.202 mil BGL;
0.615 mil EUR
Tax administration
National Environmental Protection Fund
Agency for roads Tax administration
Tax administra-tion
Regional Inspectorates of the Ministry of Environment and Waters
Central budget
Air protection projects
Central budget
Central budget
70% National Environmental Fund;
30% Municipal Environmental Funds
Excise tax rates for leaded and unleaded petrol are differentiated based on the octane grade of fuels. Higher tax rates apply to fuels with higher octane grades (e.g. leaded petrol with octane grade under 98 is taxed with 220 BGL/kl, while leaded petrol with octane grade 98 and above is taxed at the rate of 404 BGL/kl).
Leaded petrol is to be phased out until the end of 2003.
Regional Inspectorates measure actual pol-lution levels of the stationary emission sources. Permissible emission levels are set for 16 pollutants, including SO2, NOx, CO, particulate matter, lead etc. Non-compliance fees are proportional to the quantity of emitted pollutant and duration of excess emissions.
TRANSPORT RELATED TAXATION Sales tax
Import duty
Excise tax
VAT
Annual vehicle tax
Registration charge
Company car tax allowance Toll roads
AIR TRANSPORT
Flight transportation tax/noise charges AGRICULTURAL INPUTS
Pesticides Fertilizers
WASTE RELATED PRODUCT CHARGES Batteries/ accumulators
BULGARIA 2000
Instrument Objective of
tax/charge Tax base Tax rate
Revenue raising taxes
Revenue raising taxes
Revenue raising taxes
Revenue raising taxes
Revenue raising taxes
Administration cost recovery
Assessed value of the vehicle (insurance assessment) Value of the vehicle
Passenger cars, com-bined cargo -passenger cars, and racing cars for no more than 9 persons Value of the vehicle Cars (based on engine power) Buses:
- up to 22 seats - above 22 seats Motorcycles
All other kinds of vehi-cle
2%
5-25%
40% of the vehicle value
20%
0.1 - 2 BGL/kW;
0.05–1.05 EUR/kW 50 BGL; 25 EUR 100 BGL; 51 EUR 2 BGL; 1 EUR 4 BGL; 2 EUR
Total Revenue Revenue collection
authority Use of Revenue Comments
Not available
6.58 mil BGL;
3.364 mil EUR
25.689 mil BGL;
13.133 mil EUR
No separate data available
Local tax administration
Customs
Tax administration
Tax administration Municipal tax administration
Ministry of Internal Affairs
Municipal budget
Central budget
Central budget
Central budget Municipal budget
Central budget
Import duty depends on the power and type of motor, and whether vehicle is a new or second-hand one.
There are import duty preferences for vehi-cles imported from the EU.
There is a 50% tax reduction for buses and trucks with "eco-motor" (according to
"Evro1" and "Evro2" standards).
New regulation on charges on
batteries/accumulators comes into force on January 1, 2001. Charge is collected from producers and importers of batteries and accumulators, and is differentiated based on the content of harmful substances.
Collected revenue is earmarked for the National Environment Protection Fund, and used for the expansion of activities
Batteries/accumulators continued
Carrier bags
Disposable containers/packaging Tyres
CFCs and/or halons Light bulbs Lubricants Refrigerants WASTE
Municipal waste user charges
Waste disposal charge Waste non-compliance fees
Deposit-refund schemes
Levies related to nuclear waste management
BULGARIA 2000
Instrument Objective of
tax/charge Tax base Tax rate
Revenue raising
Cost recovery
Revenue raising
For tyres with single weight under 20 kg:
- new - regenerated - second-hand For tires with single weight above 20 kg:
- new - regenerated - second-hand
Households:
assessed value of buildings Industry:
assessed value of buildings and number of containers used
Mass (kg, t)
Nuclear power plants Other producers of nuclear wastes (activity from 3,7 MBq to 3,7 TBq and half life-time from 1 month to 30 years):
- up to 1 month
0.2 BGL/kg; 0.1 EUR/kg 0.3 BGL/kg; 0.15 EUR/kg 1 BGL/kg; 0.51 EUR/kg
0.1 BGL/kg; 0,05 EUR/kg 0,12 BGL/kg; 0,06 EUR/kg 0,5 BGL/kg; 0,26 EUR/kg
Sofia:
1.5 BGL for 1,000 BGL of assessed value (0.77 EUR per 511 EUR of assessed property value) annually
Varies
Based on formula2
15,000 to 230,000 BGL;
7,669 to 117,587 EUR
Total Revenue Revenue collection
authority Use of Revenue Comments
2. 098 mil BGL;
1.073 mil EUR
80.655 mil BGL;
41.235 mil EUR
27.376 mil BGL;
13.996 mil EUR
National Environmental Fund
Municipal tax administration
Municipal tax administration
Fund for Security and Management of Radioactive Wastes
Projects related to treatment of waste tyres
Municipal budget
Municipal budget
Management of radioactive wastes
related to treatment of waste batteries and accumulators.
Charge calculated based on formula:
P = T x E, where
P is amount due,
T is quantity of tyres in kg, and E is charge rate in BGL/kg.
Reported revenue refers to all kinds of tyres.
Municipal waste user charge is levied annually. Its level is determined by the Municipal Ordinances (in order to cover costs of collection, transport and disposal of waste), and it differs across the country.
Non-compliance fees are determined by Municipal Ordinances. Revenues go to municipal budget, and there is no summa-rized data for the whole country.
Deposit-refund system is in place only for glass bottles.
State budget subsidizes activities related to management of radioactive wastes; there-fore, organizations financed through the budget do not pay levies related to nuclear waste management.
Levies related to nuclear waste management continued
WATER
INSTRUMENTS FOR MANAGING WATER QUALITY Water consumption charge
Sewage treatment charge
Water effluent charge
Water pollution non-compliance fee
INSTRUMENT FOR MANAGING WATER QUANTITY Water extraction charge
NATURAL RESOURCE AND MINING Mining charges
INSTRUMENTS FOR BIODIVERSITY AND NATURE PROTECTION Hunting charges
BULGARIA 2000
Instrument Objective of
tax/charge Tax base Tax rate
Cost recovery
Cost recovery
Revenue raising
Revenue raising
Revenue raising / resource manage-ment
- from 1 month to 1 year
- from 1 year to 6 years - from 6 years to 30 years
- above 30 years
Population Industry
Wastewater discharges – concentrations above the permitted level
Quarry Sand Gravel Clay pit
Annual hunting permit:
- Bulgarian citizens - Foreigners Big game permit
25,000 – 765,600 BGL;
12,781 – 391,411 EUR 40,000 – 900,000 BGL;
20,450 – 460,123 EUR 40,000 – 1,440,000 BGL;
20,450 – 736,196 EUR 40,000 – 2,880,000 BGL;
20,450 – 1,472,393 EUR
0.35 – 1.7 BGL/m3; 0.18 – 0.87 EUR/m3 0.52 – 1.80 BGL/m3; 0.27 – 0.92 EUR/m3 3
Based on formula4
0.1 – 0.3 BGL/m3; 0.05 – 0.15 EUR/m3 0.05 – 0.15 BGL/m3; 0.026 – 0.08 EUR/m3 0.05 – 0.15 BGL/m3; 0.026 – 0.08 EUR/m3 0.1 – 0.3 BGL/m3; 0.05 – 0.15 EUR/m3
25 BGL; 13 EUR 45 BGL; 23 EUR
10 - 300 BGL/kg; 5 - 153 EUR/kg
Total Revenue Revenue collection
authority Use of Revenue Comments
1.72 mil BGL;
0.879 mil EUR
Data not available
3.940 mil BGL;
2.014 mil EUR
Municipal tax administration
Regional Inspectorates of the Ministry of Environment and Waters
Municipal tax administration
Local hunting associations
Municipal budget (in case water sup-ply companies are owned by municipalities);
Water supply com-panies
70% National Environmental Fund;
30% Municipal Environmental Funds
Municipal budget (dependent on the location of production)
Protection of species
The price of one m3of water is calculated on the basis of total production and supply costs, but it does not include investments for the development of water supply ser-vices. The price varies from one munici-pality to another.
Water sector is subsidised from the State budget, National Environment Fund and Municipal budgets.
Included in the water consumption charge.
Sewage charge accounts for some 18% of the water consumption charge.
There are 16 hunting associations in Bulgaria.
Fishing charges
Natural park entrance fees Nature protection non-compliance charges
Tree cutting charges
DIRECT TAX PROVISIONS Investments, grants, etc.
Accelerated depreciation Income tax/VAT allowances for environment
Duty/tax allowances for imports of environment- friendly goods
BULGARIA 2000
Instrument Objective of
tax/charge Tax base Tax rate
Revenue raising/
resource manage-ment
Revenue raising / resource manage-ment
Revenue raising / resource manage-ment
Annual fishing permit:
- Bulgarian citizens - Foreigners
Hunting:
- Indemnity for damages (per unit) - Fines for violating regulations
Fishing:
- Indemnity for damages (per unit) - Fines for violating regulations
Indemnities for dam-ages in protected areas:
- per animal killed/
captured
- per unit / kg of plant Dependent on the kind of tree and the use of material
12,5 BGL; 6 EUR 35 BGL; 18 EUR
0.8 – 1,300 BGL; 0.41 – 665 EUR 100 – 5,000 BGL per violation;
51 – 2,556 EUR
1 - 200 BGL; 0.5 – 102 EUR 10 - 400 BGL per violation;
5 – 204 EUR
10 - 1,000 BGL; 5 – 511 EUR 10 - 300 BGL; 5 – 153 EUR
1 – 100 BGL
(0.5 - 51 EUR) per tree
Total Revenue Revenue collection
authority Use of Revenue Comments
Data not available
Data not available
Data not available
Local fishing associations
Municipal tax administration
Ministry of Agriculture and Forests
Protection of species
Protection of species
Protection of species in protected areas
Forest management Tree cutting charges may also be deter-mined through tender, negotiation, or con-cession agreements. Charge rates vary in each of these cases, and it is up to munici-palities to decide which mode will be applied in each particular case of forest exploitation.
1 A = Qn
i=1x (KFi-KHi) x T x Ci x 3.6 x 10-3 A the fine in BGL per month
Q quantity of a given pollutant discharged into atmosphere KFi actual concentration of the pollutant i
KHi permissible emission of the pollutant i
T time period of excess emissions (hours per month) Ci base unit for the pollutant i (in BGL/kg) The base unit of the fine is:
SO2(from electricity power stations with capacity of 0.5 MW to 100 MW) 5 BGL/t; 2.56 EUR/t SO2(from electricity power stations with capacity of 100 MW to 500 MW) 6 BGL/t; 3.07 EUR/t SO2(from electricity power stations with capacity above 500 MW) 0.06 BGL/t; 0.031 EUR/t
SO2 (from industry’s combustion) 6 BGL/t; 3.07 EUR/t
NOx (from electricity power stations) 180 BGL/t; 92.02 EUR/t
NOx (other sources) 120 BGL/t; 61.35 EUR/t
Copper 1,500 BGL/t; 767 EUR/t
Lead 15,000 BGL/t; 7,669 EUR/t
Cadmium 45,000 BGL/t; 23,006 EUR/t
Dust 40 BGL/t; 20.45 EUR/t
Ammonia 60 BGL/t; 30.67 EUR/t
2 3 x A x B 100 where:
A is the average net price (without taxes) of produced electricity in the last quarter (in BGL/kWh) B is electricity produced in the nuclear power plant (in kWh)
3 The above rates do not include VAT (VAT rate for water services is 20%) 4 A = Qn
i=1x (KFi-KHi) x T x Ci x 3.6 x 10-3 A the fine in BGL per month
Q flow rate of wastewater (in litres per second) KFi actual concentration of the pollutant i KHi permissible emission of the pollutant i
T time period of wastewater discharge (in hours per month) Ci base unit for the pollutant i
Base units for key pollutants:
BOD 0.36 BGL/kg; 0.18 EUR/kg Mercury 1620 BGL/kg; 828 EUR/kg
COD 0.36 BGL/kg; 0.18 EUR/kg Cadmium 162 BGL/kg; 83 EUR/kg
Nitrogen from ammonium 1.20 BGL/kg; 0.61 EUR/kg Lead 3,250 BGL/kg; 1,662 EUR/kg
Nitrate 0.12 BGL/kg; 0.06 EUR/kg Arsenic 3,250 BGL/kg; 1,662 EUR/kg
Nitride 27 BGL/kg; 13.8 EUR/kg Chromium 32.50 BGL/kg; 16.6 EUR/kg
Petrol products 42 BGL/kg; 21.5 EUR/kg Nickel 8.20 BGL/kg; 4.2 EUR/kg
Cyanides 21.60 BGL/kg; 11 EUR/kg Formaldehyde 2.20 BGL/kg; 1.1 EUR/kg
Total Revenue Revenue
collec-tion authority Use of Revenue Comments