. Property prices are amongst the lowest in Europe;
. Fast developing real estate market;
. Liberal foreign investment laws;
. Improving bank mortgage system;
. Stable political and economic environment;
. Excellent return on investment (ROI);
. Limited currency risk (BGN is fixed to the EURO under a stable currency board);
. Significant foreign investment in real estate;
. Foreigner can legally own property through appropriate legislative schemes;
. Opportunity to buy land through a company registered in Bulgaria with up to 100% foreign  
   ownership;
. Cost of living is the lowest in Europe;
. Beautiful beach and ski resort areas set to expand rapidly in the short term;
. Historical old towns;
. Healthy and growing open market economy;
. Stable democracy;
. EU membership expected in 2007;
. Highly-skilled, English-speaking work force at competitive cost;
. The most stable and predictable business and political environment in South-East Europe;
. NATO membership since 29 March 2004;
. The lowest operating cost in a European market economy;
. Industrial goods traded duty free between Bulgaria and the EU, EFTA, CEFTA and
  Turkey - a market of about 510 million citizens;
. Excellent climate, natural scenery, food and hospitality;
. GDP is projected to grow by 5% on average per year in the medium term;
. As a result of the achieved macroeconomic stability foreign direct investments have
  been steadily on the rise, growing by 56.9 % in 2003. The FDIs are expected to
  surpass USD 2 bln. in 2004, representing 7.5 % of real GDP;
. The EU countries generated about 70% of that investment stock. Top investors in
   Bulgaria have been Germany, Greece, Italy, Belgium, Austria, USA, the UK, the
   Netherlands, Russia, etc;
. Corporate tax rate 15% in 2005) and 0% in areas of high unemployment;
. VAT exemption of equipment imports for investment projects over ? 5 million;
. Annual depreciation rate of 30% for machinery & equipment and 50% for software
  and hardware;
. Smooth, speeded up administrative service;
. Infrastructure subsidy for investment projects over ? 50 million;
. 55 treaties for avoidance of double taxation;
. 52 agreements on mutual protection and promotion of foreign investment;