This page contains general information only and is not financial or tax advice. Tax rules change and your personal situation affects what applies to you. Always use a qualified Bulgarian accountant or tax adviser, and an adviser familiar with UK/Bulgarian double taxation, before making financial decisions.
Tax & Finance
A plain English guide to Bulgarian taxes for UK buyers and residents.
Bulgarian Income Tax
Bulgaria has a flat income tax rate of 10% on most income — one of the lowest rates in Europe. This flat rate applies to employment income, self-employment income, rental income, and most other taxable income.
What is tax residency? In general, if you spend more than 183 days in a calendar year in Bulgaria, or if your centre of vital interests (your home, family, or main income) is in Bulgaria, you are likely to be considered a Bulgarian tax resident. Tax residents must declare their worldwide income to the Bulgarian National Revenue Agency (NRA/НАП).
Non-residents: If you are not tax resident but own Bulgarian property or have Bulgarian-source income, you still have Bulgarian tax obligations on that income.
This page contains general information only and is not financial or tax advice. Tax rules change and your personal situation affects what applies to you. Always use a qualified Bulgarian accountant or tax adviser, and an adviser familiar with UK/Bulgarian double taxation, before making financial decisions.