Bulgaria · Taxes · Passport-linked guide

Property Taxes in Bulgaria

Bulgaria’s 2026 tax picture has separate layers: euro-denominated local acquisition tax, municipal real-estate tax, waste charges, conditional VAT, rental income and private-sale rules.

Open the Bulgaria Country Passport →See current facts ↓

Scope

Use the Bulgaria Passport for current structured rules

Bulgaria’s 2026 tax picture has separate layers: euro-denominated local acquisition tax, municipal real-estate tax, waste charges, conditional VAT, rental income and private-sale rules.

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

Transfer taxThe local tax on onerous acquisition is municipality-specific within the statutory range; the buyer/transferee is the tax person under the general framework.Verification pending

Local Taxes and Fees Act — consolidated legal framework ↗Ministry of Finance — Local Taxes and Fees Act guidance ↗

VAT on new propertyThe standard VAT rate is 20%, but whether a property transaction is taxable depends on seller status, property type, first/subsequent supply and statutory exemptions. VAT-registered seller taxable supply new building/land rulesVerification pending

National Revenue Agency — Bulgarian VAT rates and real-estate VAT ↗

Annual property taxAnnual real-estate tax is set by municipality within the statutory framework and is separate from the waste-management charge.Verification pending

Local Taxes and Fees Act — consolidated legal framework ↗Ministry of Finance — Local Taxes and Fees Act guidance ↗National Revenue Agency — individual income tax ↗

Municipal property taxLocal councils set the applicable annual real-estate tax within statutory limits; exact 2026 rates require a city decision.Verification pending

Local Taxes and Fees Act — consolidated legal framework ↗Ministry of Finance — Local Taxes and Fees Act guidance ↗

Other recurring chargesWaste, condominium, resort and tourist charges are separate layers.Verification pending

Local Taxes and Fees Act — consolidated legal framework ↗Ministry of Tourism — Tourism Act and accommodation guidance ↗Registry Agency — Immovable Property Register electronic services ↗

Resident rental-income taxVerification pending — see the Bulgaria Country Passport.Under review

National Revenue Agency — individual income tax ↗

Non-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 pending

National Revenue Agency — individual income tax ↗National Revenue Agency — tax residence and treaty guidance ↗

Tourist taxTourist tax is a local charge associated with accommodation activity and is separate from annual real-estate tax.Verification pending

Local Taxes and Fees Act — consolidated legal framework ↗Ministry of Tourism — Tourism Act and accommodation guidance ↗National Tourism Register ↗

Capital-gains taxPrivate-property sale taxation is based on taxable income under the NRA framework; business activity and statutory exemptions must be separated.Verification pending

National Revenue Agency — individual income tax ↗National Revenue Agency — sale of property income ↗

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

National Revenue Agency — sale of property income ↗

Inheritance taxInheritance tax depends on heir category, municipality and the applicable Local Taxes and Fees Act rules; no universal rate is published.Verification pending

Local Taxes and Fees Act — consolidated legal framework ↗Ministry of Finance — Local Taxes and Fees Act guidance ↗

Gift taxNRA guidance states gifts between spouses and lineal relatives are exempt; municipal rates for other beneficiaries fall within statutory ranges.Verification pending

Local Taxes and Fees Act — consolidated legal framework ↗National Revenue Agency — individual income tax ↗

Separate tax layers

Acquisition tax, VAT, local tax and sale tax are not one bill

Local acquisition tax is municipality-specific; annual property tax and waste charges are separate; VAT depends on the taxable supply; and NRA private-sale exemptions are not a universal zero-tax rule.

Transfer taxThe local tax on onerous acquisition is municipality-specific within the statutory range; the buyer/transferee is the tax person under the general framework.Verification pending

Local Taxes and Fees Act — consolidated legal framework ↗Ministry of Finance — Local Taxes and Fees Act guidance ↗

National Revenue Agency — Bulgarian VAT rates and real-estate VAT ↗

Annual property taxAnnual real-estate tax is set by municipality within the statutory framework and is separate from the waste-management charge.Verification pending

Local Taxes and Fees Act — consolidated legal framework ↗Ministry of Finance — Local Taxes and Fees Act guidance ↗National Revenue Agency — individual income tax ↗

Municipal property taxLocal councils set the applicable annual real-estate tax within statutory limits; exact 2026 rates require a city decision.Verification pending

Local Taxes and Fees Act — consolidated legal framework ↗Ministry of Finance — Local Taxes and Fees Act guidance ↗

Other recurring chargesWaste, condominium, resort and tourist charges are separate layers.Verification pending

Local Taxes and Fees Act — consolidated legal framework ↗Ministry of Tourism — Tourism Act and accommodation guidance ↗Registry Agency — Immovable Property Register electronic services ↗

Capital-gains taxPrivate-property sale taxation is based on taxable income under the NRA framework; business activity and statutory exemptions must be separated.Verification pending

National Revenue Agency — individual income tax ↗National Revenue Agency — sale of property income ↗

National Revenue Agency — sale of property income ↗

Inheritance taxInheritance tax depends on heir category, municipality and the applicable Local Taxes and Fees Act rules; no universal rate is published.Verification pending

Local Taxes and Fees Act — consolidated legal framework ↗Ministry of Finance — Local Taxes and Fees Act guidance ↗

Gift taxNRA guidance states gifts between spouses and lineal relatives are exempt; municipal rates for other beneficiaries fall within statutory ranges.Verification pending

Local Taxes and Fees Act — consolidated legal framework ↗National Revenue Agency — individual income tax ↗

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 ↗