Property taxes in Bulgaria for foreign owners: the 2026 guide

Bulgarian property taxes are low by European standards, and local taxes are the same for Bulgarians and foreigners. Most of them are set by the municipality within limits fixed by law, so the figures below are for Nessebar municipality, which includes Sunny Beach, Sveti Vlas and Nessebar. Since 1 January 2026 Bulgaria uses the euro.

When you buy

• Municipal transfer tax: 3% in Nessebar municipality, on the price in the deed or the tax assessment, whichever is higher.
• Notary fee under the national tariff. It is regressive, so the percentage falls as the price rises, and it has a cap.
• Property Register entry fee: 0.1% of the price, with a minimum of EUR 5.11.
• VAT is not added to a resale. On a first sale of a new apartment by a VAT-registered developer, 20% VAT is normally included in the price.

Every year while you own

The annual property tax in Nessebar municipality is 0.22% of the tax assessment of the apartment, which is usually well below its market value. It is paid in two instalments, by 30 June and by 31 October; if you pay the whole year by 30 April you get a 5% discount. The municipal waste fee is charged alongside it.

Both can be paid remotely: online, by bank transfer to the municipality, or through a representative. The maintenance fee you pay to the building’s management is a private contract, not a tax.

If you rent the apartment out

Rental income from Bulgarian property is taxed in Bulgaria at 10%, but how depends on your tax residence. If you are not tax resident in Bulgaria, the 10% is a final tax on the gross rent, paid by the end of the month after each quarter; a company or self-employed tenant withholds it for you. If you are tax resident here, 10% of the rent is recognised as expenses, so the effective rate is about 9%, and the annual return is filed by 30 April. Booking platforms do not withhold Bulgarian tax for you.

When you sell

For owners tax resident in Bulgaria or another EU/EEA country, the sale of one residential property is exempt if you have owned it for more than three years, and the sale of up to two properties held for more than five years is exempt too; so is the sale of inherited property. Residents of other countries, including the UK, do not get these exemptions. Where tax is due, it is 10% of the gain: the sale price minus the documented purchase price, reduced by 10% for expenses. A non-resident seller declares and pays it by the end of the month after the quarter of the sale. Keep your purchase deed and invoices.

Most countries have a double tax treaty with Bulgaria, so tax paid here on rent or on a sale is either exempt or credited at home. How exactly depends on your country of residence; ask us before you file.

Inheritance and gifts within the family are covered in separate articles: transfers to a spouse or to children are not taxed.