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Operational costs in Bulgaria

Gross monthly salary ( average, EUR ) 149
Social security, unemployment and health care contributions as % of monthly salary 32.2 paid by the employer
Corporate income tax, ( % ) 15
VAT (%) 20
Office rent in the centre of Sofia ( EUR per sq m/month ) 11-16
Office purchase price in the centre of Sofia ( EUR per sq m ) 700-1400
Price of land - average
Agricultural land ( EUR per 1,000 sq m ) 46-230
Industrial land , large cities ( EUR per sq m ) 15-35
Costs of rough construction - average ( EUR per sq m )
Industrial construction 250-300
Office building construction 350-500
Water charges, including VAT ( EUR per m 3 ) 0.47-0.53
Telephone installation charge, VAT not included ( EUR ) 36
Monthly telephone subscription fee, VAT not included, ( EUR ) Private 5.11;
business 8.44
Telephone transfer charge, VAT not included ( EUR ) 20.45
International phone calls from Bulgaria per 1 min, VAT not included ( EUR )
Fixed lines 0.18-0.37
VoIP 0.10-0.13
Electricity prices per kWh including VAT (EUR)
Electricity for industrial use, medium voltage (1kV 60 kV)
3 tariff-reading
peak electricity 0.070
day electricity 0.043
night electricity 0.027
2 tariff-reading
day electricity 0.056
night electricity 0.027
tariff-reading electricity 0.053
Electricity for household use, 2 tariff reading
day electricity, over 75 kWh 0.089
night electricity, over 50 kWh 0.048
Motor fuel, VAT included, average as of June 2003, EUR
95 unleaded 0.78
98 unleaded 0.86
Diesel 0.64
Natural gas for industrial users, VAT included ( EUR per 1,000 m3 ) 134-196

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