OPERATING COSTS  IN BULGARIA, MAY 2008   Gross monthly wage, average, March 2008, EUR 256 Average nominal wage growth rate, yoy % ch., 2007 19.7 Social security, unemployment and health care contributions as % of monthly salary, 2008 22.13 paid by the employer CPI, annual average, % 8.4 Corporate income tax, 2008, % 10 VAT, 2008, % 20 Personal income tax, 2008,% 10 Office prime rent in Sofia, H2 2007, EUR/sq m/month Class A 14-17 Prime rent for contemporary ordinary industrial space, H2 2007, EUR/sq m/month 3.8-5.5 Price of land, average   Agricultural land, 2007 avg., EUR per 1,000 sq m 120 Zoned land, 2007, large cities, EUR per sq m 50-2500 Costs of rough construction, 2007, EUR per sq m   Industrial construction 350-550 Office building construction 450-850 Water charges for corporate clients in Sofia (potable water, sewage, water purification), since May 2007, including VAT, EUR per m3 0.62-0.74 Water charges for household use in Sofia, since May 2007, including VAT, EUR per m3 0.54 Electricity prices per kWh including VAT, since July 2007, EUR   Electricity for companies with less than 50 people personnel and annual revenue of up to BGN 19.5 million, medium voltage (price depends on the supplier)   3 tariff-reading   peak electricity 0.078-0.080 day electricity 0.044-0.045 night electricity 0.023-0.024 2 tariff-reading   day electricity 0.060-0.061 night electricity 0.023-0.024 1 tariff-reading 0.056-0.058 Electricity for household use   2 tariff-reading   day electricity 0.047-0.050 night electricity 0.018-0.021 1 tariff-reading   day & night electricity 0.047-0.050 Natural gas for industrial users, VAT included, Q2 2008, EUR per 1,000 m3 (price depends on the supplier and the volume consumed) 273 to 387   Source: National Statistics Institute, Ministry of Agriculture and Food, Colliers International, Sofiyska Voda, State Energy and Water Regulatory Commission, market information, national legislation