Property Taxes in Bulgaria in 2027: When You Buy, Own, Rent Out and Sell
In short: property taxes in Bulgaria are low by EU standards. When you buy property in Bulgaria, the main payment is the local acquisition tax of 0.1% to 3% (usually 2–3% in resort municipalities), and total transaction costs are typically 3–5% of the price. The annual property tax and waste fee for a typical studio usually come to tens of euros a year, rental income is taxed at 10% after a 10% standard deduction, and profit on a sale is taxed at 10%, with exemptions available to EU/EEA tax residents (figures as of October 2027).
Below we follow the ownership lifecycle: buying, owning, renting out and selling. Many local rates are set by the municipality and rules can change, so check the final figures for your case with an accountant or the municipality.
Which property taxes in Bulgaria does an owner pay: summary table
An owner in Bulgaria pays tax on purchase, an annual property tax with a waste fee, tax on rental income and tax on sale profit:
What taxes do you pay when you buy an apartment in Bulgaria?
The main tax on buying an apartment in Bulgaria is the local acquisition tax of 0.1% to 3%, plus the notary fee, a 0.1% registration fee and, if needed, a sworn translator. Together these costs usually come to 3–5% of the property price.
- Local acquisition tax. The municipality sets the rate. The basis is the higher of two amounts: the contract price or the tax valuation. In the coastal resort municipalities the rate is usually 2–3%.
- Notary fee. Calculated on a state tariff with a decreasing scale and a cap. It is usually a few hundred euros and up to about €1,500 on expensive properties, plus VAT.
- Registration fee. The Registry Agency charges 0.1% of the value to enter the notary deed in the Property Register.
- Sworn translator. Mandatory if the buyer does not speak Bulgarian; usually €50–150.
There is no separate tax for foreigners: any foreigner, including non-EU citizens, can buy in their own name and pays the same taxes. Taxes and fees are paid before the notary deed is signed; for off-plan property this often happens at the Act 14 stage. SUNDAYS charges buyers 0% commission, so total costs usually sit near the lower end of the range.
How much does it cost to complete the purchase of a €54,994 studio?
For a €54,994 studio, transaction costs come to roughly €1,650–2,750, mostly the acquisition tax. The estimate below is for a studio in the J'ador Blanc complex in Sunny Beach: from €54,994 at the time of publication; please confirm the current price with a manager.
This is an estimate, not a quote: the rate depends on the municipality, and the basis can exceed the price if the tax valuation is higher. A SUNDAYS manager calculates the exact amount before reservation.
How much is the annual property tax in Bulgaria?
The annual property tax in Bulgaria is 0.01% to 0.45% of the tax valuation, with the rate set by the municipality, plus a waste fee on the same basis. The tax valuation is usually well below the market price, so for a typical studio both payments together are usually tens of euros a year.
What an owner should know:
- The owner pays regardless of citizenship or tax residency; deadlines are set by the municipality, and late payment leads to interest and possibly fines.
- The biggest recurring cost is the complex maintenance fee: usually €8–20 per m² a year in Sunny Beach, more in premium complexes; for a 35 m² studio, about €280–700 a year.
After the deal, SUNDAYS helps transfer utility contracts and sign the contract with the management company.
How is rental income from property in Bulgaria taxed?
Rental income of an individual in Bulgaria is taxed at 10% after a 10% standard deduction, an effective 9%. For example, on €10,000 of rental income in a year the deduction is €1,000, the taxable base is €9,000 and the tax is €900. The income is declared in the annual tax return to the National Revenue Agency (NRA).
Long-term rental
For lets of months or years, a tenancy contract and the annual tax return are enough. To file, a foreigner usually needs a personal number for foreigners (LNCh) or an official number issued by the NRA; confirm the procedure with an accountant.
Short-term rental to tourists
Nightly letting to holidaymakers is tourism activity with more requirements:
- Categorisation of the apartment as tourist accommodation.
- Tourist registration with the municipality.
- Collecting the tourist tax from guests for every night; the rate is set by the municipality.
- Recording all income, including online bookings.
- Filing the annual tax return with the NRA and paying 10% tax after the 10% deduction.
Letting to tourists without categorisation and registration can lead to fines. Rental income depends on location, sea view, distance to the beach and management quality, and is not guaranteed. Buyers who plan to rent out often choose turnkey studios on the coast for their lower entry price. For more on what drives returns, read our guide to investing in rental apartments.
Book a consultation with SUNDAYS and we will work out the purchase and running budget for a specific apartment.
What tax do you pay when selling an apartment in Bulgaria?
The tax on selling an apartment in Bulgaria for an individual is 10% of the profit, the difference between sale and purchase price. EU/EEA tax residents are exempt if they sell one home they have owned for at least 3 years, or up to two properties they have owned for more than 5 years.
- The holding period runs from the date of the notary deed.
- Non-residents from non-EU countries are in a different situation: the exemption conditions differ, and tax may arise even after long ownership. A consultation with an accountant before the sale is essential.
- The profit is declared in the annual tax return to the NRA for the year of the sale.
If you need to sell quickly, SUNDAYS offers an urgent buyout of your property: an offer within 24 hours, a deal in 1–3 days, payment on the day.
What changed with the euro from 1 January 2027?
Since 1 January 2027 Bulgaria has been in the eurozone, and all property taxes, fees and payments are calculated and paid in euros; the currency switch itself did not change the rates. If you bought in leva, amounts in older documents are converted at the official fixed rate, which matters when calculating profit on a sale.
How do you avoid double taxation?
Income from renting out or selling property in Bulgaria is generally taxed in Bulgaria, but your country of tax residence may also require you to declare it. Double tax treaties with Bulgaria differ by country, so check with an accountant at home whether a treaty applies and how tax paid in Bulgaria is credited.
How does SUNDAYS help you buy property in Bulgaria?
SUNDAYS supports the deal at 0% buyer commission and helps after the purchase:
- We show the full budget up front: price, acquisition tax, notary and registration.
- We arrange viewings in person, by video or on an investment tour.
- We handle a remote purchase by power of attorney; you only need your international passport.
- After the deal, we help with utility contracts and the management company.
Browse Sunny Beach apartments for sale or all new-build property from developers with instalments of up to 10 years and a down payment from 10%. For everyday costs of living by the sea, see our article on prices in Bulgaria in 2027. SUNDAYS phone: +359 879 654 389.
Frequently asked questions
What taxes does a foreigner pay when buying an apartment in Bulgaria?
A foreigner pays the same taxes as a Bulgarian citizen: the local acquisition tax of 0.1–3% (usually 2–3% in resorts), the notary fee and a 0.1% registration fee. Transaction costs usually total 3–5% of the price.
How much is the annual property tax on a studio in Bulgaria?
The annual property tax is 0.01–0.45% of the tax valuation, plus a waste fee. For a typical studio both payments together are usually tens of euros a year (as of October 2027).
Do I have to pay tax if I rent out my apartment in Bulgaria?
Yes. Rental income is taxed at 10% after a 10% standard deduction, an effective 9%, and is declared in the annual tax return to the NRA. Short-term letting to tourists also requires categorisation, registration and the tourist tax.
When is a sale of an apartment in Bulgaria tax-free?
EU/EEA tax residents are exempt from the 10% tax on profit if they sell one home owned for at least 3 years, or up to two properties owned for more than 5 years. Non-EU non-residents face different conditions.
In which currency are property taxes paid in Bulgaria in 2027?
Bulgaria joined the eurozone on 1 January 2027, so all taxes, fees and payments are calculated in euros.
Does SUNDAYS help with taxes after the purchase?
Yes: SUNDAYS supports the deal at 0% buyer commission and helps with utility contracts and the management company. For tax returns, we recommend an accountant.
