Scope
Use the Bulgaria Passport for current structured rules
Long-term leasing and tourist accommodation are different regimes. Only categorised or registered accommodation may operate as tourist lodging; an Airbnb listing is not a permit.
OwnASea keeps ownership, immigration, tax, tourism, mortgage, registry/cadastre and succession evidence separate. Under-review values remain visibly pending and are never turned into a verified yes/no claim.
Country facts
Bulgaria Passport values
Long-term rental allowedLong-term leasing is separate from tourist accommodation classification and must be reported/taxed under the applicable regime.Verification pendingShort-term rental allowedShort-term tourist accommodation is not a free-form platform activity: the property must use the Tourism Act categorisation/registration framework.Verification pendingSTR registration requiredOnly properly categorised or registered accommodation may offer tourist lodging, and authorised sites are listed in the public National Tourist Register.Verification pendingSTR licence requiredThe required certificate/registration depends on the accommodation class and operator model.Verification pendingSTR tax registration requiredVerification pending — see the Bulgaria Country Passport.Under reviewLocal STR restrictionsVerification pending — see the Bulgaria Country Passport.Under reviewMinimum rental periodVerification pending — see the Bulgaria Country Passport.Under reviewResident rental-income taxVerification pending — see the Bulgaria Country Passport.Under reviewNon-resident rental-income taxNonresident landlords can have Bulgarian-source rental income; final tax and treaty treatment require the person and payment chain to be checked.Verification pendingVAT on rentalVAT treatment differs between ordinary leasing and taxable tourist accommodation/operator activity.Verification pendingTourist taxTourist tax is a local charge associated with accommodation activity and is separate from annual real-estate tax.Verification pendingPlatform reporting rulesVerification pending — see the Bulgaria Country Passport.Under reviewCity-specific rulesVerification pending — see the Bulgaria Country Passport.Under review Tourism classification
An online listing is not a tourist-accommodation permit
The Tourism Act, category/registration route, National Tourist Register, municipal tourist tax and tax reporting must be handled separately. Resort maintenance agreements are contractual, not government taxes.
Short-term rental allowedShort-term tourist accommodation is not a free-form platform activity: the property must use the Tourism Act categorisation/registration framework.Verification pendingSTR registration requiredOnly properly categorised or registered accommodation may offer tourist lodging, and authorised sites are listed in the public National Tourist Register.Verification pendingSTR licence requiredThe required certificate/registration depends on the accommodation class and operator model.Verification pendingSTR tax registration requiredVerification pending — see the Bulgaria Country Passport.Under reviewLocal STR restrictionsVerification pending — see the Bulgaria Country Passport.Under reviewTourist taxTourist tax is a local charge associated with accommodation activity and is separate from annual real-estate tax.Verification pendingPlatform reporting rulesVerification pending — see the Bulgaria Country Passport.Under reviewCity-specific rulesVerification pending — see the Bulgaria Country Passport.Under review Key points
What to remember
- EU/EEA and third-country land rules are not interchangeable.
- Apartment/unit ownership is not unrestricted land ownership.
- Bulgaria uses EUR from 1 January 2026; old BGN thresholds are not silently converted into current law.
- Ordinary property ownership is not a residence permit, and investment citizenship was abolished in 2022.
- Only categorised or registered tourist accommodation should be presented as compliant.
- Act 16/permission for use is a building-use document, not a title deed.
See the Bulgaria Country Passport and adjacent guides below.
General information: This guide is not legal, tax, immigration or investment advice.