A study was conducted regarding the factors and effects of the average rate of profit in Bulgaria. The main variables on which this paper focuses are introduced in the beginning – those being the average rate of profit, the average organic composition of capital, the average rate of surplus value, the growth rate of the labour force, and the growth rate of the GDP. The proposed hypotheses’ validity was analysed. The average rate of profit was found to have an upward trend, while a significant linear negative relationship was found between the average rate of profit and the average organic composition of capital; a statistically insignificant positive linear relationship was found between the growth rate of labour and the average rate of profit; a stronger yet not significant enough correlation exists between the labour force growth rate at a time t + 1 and the average rate of profit at time t; there is a significant positive linear relationship between the average rate of profit and the GDP growth rate; and a significant correlation was found between the average rate of profit and the average rate of surplus value
