In this note, the author describes and comments on the draft proposal for an amendment to the Bulgarian Corporate Income Tax Act to transpose the EU Minimum Taxation Directive (2022/2523). This reflects the OECD’s initiative to introduce a global minimum tax rate of 15% for large-scale groups (the Pillar Two solution). Bulgaria is one of the few EU Member States with a headline tax rate of less than 15% and, as such, the amendment will have a significant impact.