{
  "$comment": "Machine-readable companion to https://valem.run/calculators/bulgaria/car-tax. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/bulgaria/car-tax",
  "dataUrl": "https://valem.run/calculators/bulgaria/car-tax.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Bulgaria данък мпс model by Valem (https://valem.run/calculators/bulgaria/car-tax), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/bulgaria/car-tax/verify",
  "country": "bulgaria",
  "countryName": "Bulgaria",
  "formula": "car-tax",
  "formulaName": "Данък МПС",
  "title": "Калкулатор Данък МПС — Bulgaria car tax",
  "answer": "Bulgaria's car tax is a municipal charge: engine power in kW times a power-band rate times an age and eco coefficient.",
  "lang": "en",
  "currency": "EUR",
  "taxYear": "2026",
  "verification": {
    "claim": "shape-only",
    "statement": "The rates in this model are illustrative. Its 2 self-test cases confirm the engine reproduces the shape of the charge, but the schedule is not the official one, so the amount will not match a real bill. The cited sources name the document that would replace it.",
    "selfTestCases": 2,
    "ratesAreIllustrative": true,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "НАП",
      "url": "https://nra.bg",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "tax",
  "inputs": [
    {
      "name": "kw",
      "type": "number",
      "label": "Мощност (kW)",
      "minimum": 0
    },
    {
      "name": "ageYears",
      "type": "number",
      "label": "Възраст (години)",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "ratePerKw",
      "type": "number",
      "label": "Ставка (BGN / kW)",
      "formula": "($k := kw; $k <= 37 ? 0.1738 : $k <= 55 ? 0.2761 : $k <= 74 ? 0.409 : $k <= 110 ? 0.5624 : 0.6289)"
    },
    {
      "name": "ageFactor",
      "type": "number",
      "label": "Възрастов коефициент",
      "formula": "($a := ageYears; $a <= 5 ? 1.0 : $a <= 10 ? 1.2 : $a <= 15 ? 1.4 : 1.6)"
    },
    {
      "name": "tax",
      "type": "number",
      "label": "Годишен данък",
      "format": "currency",
      "formula": "$round(kw * ratePerKw * ageFactor, 2)"
    }
  ],
  "testCases": [
    {
      "description": "C1 75 kW, 15 years old",
      "given": {
        "kw": 75,
        "ageYears": 15
      },
      "expect": {
        "ratePerKw": 0.5624,
        "ageFactor": 1.4,
        "tax": 59.05
      }
    },
    {
      "description": "C2 150 kW, 5 years old",
      "given": {
        "kw": 150,
        "ageYears": 5
      },
      "expect": {
        "ratePerKw": 0.6289,
        "ageFactor": 1,
        "tax": 94.34
      }
    }
  ],
  "spec": {
    "id": "car-tax-bulgaria",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "kw": {
          "type": "number",
          "minimum": 0
        },
        "ageYears": {
          "type": "number",
          "minimum": 0
        },
        "ratePerKw": {
          "type": "number",
          "readOnly": true
        },
        "ageFactor": {
          "type": "number",
          "readOnly": true
        },
        "tax": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {},
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'kw': 75, 'ageYears': 15 }"
      }
    ],
    "derivations": [
      {
        "path": "$.ratePerKw",
        "expr": "($k := kw; $k <= 37 ? 0.1738 : $k <= 55 ? 0.2761 : $k <= 74 ? 0.409 : $k <= 110 ? 0.5624 : 0.6289)"
      },
      {
        "path": "$.ageFactor",
        "expr": "($a := ageYears; $a <= 5 ? 1.0 : $a <= 10 ? 1.2 : $a <= 15 ? 1.4 : 1.6)"
      },
      {
        "path": "$.tax",
        "expr": "$round(kw * ratePerKw * ageFactor, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Данък МПС",
          "layout": "vertical",
          "components": [
            {
              "id": "illustrativeNotice",
              "type": "alert",
              "variant": "warning",
              "label": "Илюстративни ставки — не е официалната тарифа",
              "text": "'Данъкът върху МПС е общински: всяка община определя своите ставки и екологични коефициенти в рамките на националния закон. Показаните стойности illustrират формата на изчислението, а не тарифата на вашата община. Проверете в местната данъчна служба.'"
            },
            {
              "id": "kw",
              "type": "numericField",
              "label": "Мощност (kW)",
              "bind": "$.kw"
            },
            {
              "id": "age",
              "type": "numericField",
              "label": "Възраст (години)",
              "bind": "$.ageYears"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "taxTile",
                  "type": "statTile",
                  "label": "Годишен данък",
                  "bind": "$.tax",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Изчисление",
              "items": [
                {
                  "label": "Ставка (BGN / kW)",
                  "bind": "$.ratePerKw"
                },
                {
                  "label": "Възрастов коефициент",
                  "bind": "$.ageFactor"
                },
                {
                  "label": "Данък",
                  "bind": "$.tax",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'България: общински данък върху МПС = мощност (kW) × ставка по мощностов диапазон × възрастов/екологичен коефициент. Илюстративни ставки; общините се различават. Оценка, не данъчен съвет. Сумите са преизчислени в евро по фиксирания курс 1,95583 лв. след въвеждането на еврото на 1 януари 2026 г.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Източници",
              "items": [
                {
                  "label": "НАП",
                  "url": "https://nra.bg",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "C1 75 kW, 15 years old",
        "given": {
          "$.kw": 75,
          "$.ageYears": 15
        },
        "expect": {
          "$.ratePerKw": 0.5624,
          "$.ageFactor": 1.4,
          "$.tax": 59.05
        }
      },
      {
        "description": "C2 150 kW, 5 years old",
        "given": {
          "$.kw": 150,
          "$.ageYears": 5
        },
        "expect": {
          "$.ratePerKw": 0.6289,
          "$.ageFactor": 1,
          "$.tax": 94.34
        }
      }
    ]
  }
}