Bulgaria's Ministry of Finance has published Order No. ZMF-89 of 30 January 2020, which lists the municipalities with unemployment rates at least 25% higher than the national average for 2019. The list is used in relation to the reinvestment tax incentives for manufacturing companies operating in high unemployment municipalities, which includes a 100% corporate income tax deduction provided that the corporate tax otherwise payable is reinvested and/or used for the hiring of new employees and certain other conditions are met.