Bulgaria · Selling property · Passport-linked guide

Selling Property in Bulgaria

A Bulgarian sale uses the notarial and Property Register process. NRA private-sale exemptions, business activity, fiscal clearance, encumbrances and mortgage release must not be collapsed into a generic “no tax after three years” rule.

Scope

Use the Bulgaria Passport for current structured rules

A Bulgarian sale uses the notarial and Property Register process. NRA private-sale exemptions, business activity, fiscal clearance, encumbrances and mortgage release must not be collapsed into a generic “no tax after three years” rule.

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

Capital-gains exemptionsNRA guidance describes exemptions for one residential property after more than three years and up to two properties plus agricultural/forest property after more than five years, subject to current-law conditions.Verification pending

Seller-side treatment

Three- and five-year exemptions are scoped

NRA guidance describes exemptions for specified private disposals. That does not mean every sale after three years is tax-free, and it does not automatically cover business trading or every nonresident case.

Capital-gains exemptionsNRA guidance describes exemptions for one residential property after more than three years and up to two properties plus agricultural/forest property after more than five years, subject to current-law conditions.Verification pending

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.

Evidence first

Official and primary sources

These links come from the shared OwnASea Source Registry. Discovery sources are not used as sole authority for legal, tax or immigration claims.

cadastreAgency for Geodesy, Cartography and CadastreBulgaria ↗municipalBansko Municipality — local taxes and ski tourismBulgaria ↗governmentBulgarian MFA — real-estate powers of attorney and Article 37 requirementsBulgaria ↗mortgage_regulationBulgarian National Bank — banking and mortgage supervisionBulgaria ↗property_insuranceBulgarian property insurance / disaster insurance contextBulgaria ↗municipalBurgas Municipality — local taxes and tourismBulgaria ↗cadastre_reformCadastre and Property Register Act 2026 amendment watchBulgaria ↗constitutional_property_lawConstitution of the Republic of Bulgaria — Article 22Bulgaria ↗immigration_law_pdfForeigners in the Republic of Bulgaria Act — official consolidated PDFBulgaria ↗forestry_lawForestry Act — foreign ownership and inheritance provisionsBulgaria ↗local_tax_lawLocal Taxes and Fees Act — consolidated legal frameworkBulgaria ↗local_tax_frameworkMinistry of Finance — Local Taxes and Fees Act guidanceBulgaria ↗immigration_lawMinistry of Interior — Foreigners in the Republic of Bulgaria ActBulgaria ↗citizenship_lawMinistry of Justice — Bulgarian Citizenship ActBulgaria ↗citizenship_reformMinistry of Justice — investment citizenship abolitionBulgaria ↗construction_lawMinistry of Regional Development — Spatial Development Act and use permitsBulgaria ↗tourism_accommodation_lawMinistry of Tourism — Tourism Act and accommodation guidanceBulgaria ↗tourism_compliance_noticeMinistry of Tourism — only categorised/registered accommodation may operateBulgaria ↗vat_guidanceNational Revenue Agency — Bulgarian VAT rates and real-estate VATBulgaria ↗income_taxNational Revenue Agency — individual income taxBulgaria ↗