Taxes and fees that affect property buyers and owners in Bulgaria, plus the general taxes for individuals and companies. Choose a topic.
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Ask a broker on WhatsAppTaxes aren't just bureaucratic friction — they're a predictable cost you can plan for ahead of time as a property owner or buyer. Below are the main taxes you'll encounter at different stages of owning property in Bulgaria — from purchase to annual upkeep.
As of 1 January 2026, the household waste fee is no longer calculated from the property's tax assessment value, as it used to be. The new "polluter pays" principle bases the amount on actual waste generated — container count and volume, collection frequency, or specially sized bags. The exact method and rate for 2026 is set independently by each municipality — for a Varna property, check the current ordinance before budgeting.
Property owners in Bulgaria pay a one-off tax at purchase and an annual tax for ownership — a distinction many buyers confuse at first.
| Tax | When | Range |
|---|---|---|
| Acquisition tax | One-off, at the deal | 0.1–3% |
| Real estate tax (building tax) | Annual | 0.01–0.45% |
| Household waste fee | Annual | new method since 2026 |
All percentages are set by municipal ordinance within the statutory LTFA range — the exact figure depends on the municipality and is set annually.
In a sale transaction, the buyer typically covers three payments at once: local acquisition tax to the municipality, a registration fee to the Registry Agency (0.1% of the price, uniform nationwide), and a notary fee calculated on a tariff based on the property's price. For Varna, Sofia and most major cities, the acquisition tax sits at the statutory maximum of 3%. Browse our catalog — every listing has a built-in full turnkey cost breakdown.
Once you own the property, you owe building tax and the waste fee annually. Tax is paid in two equal instalments (by 30 June and 31 October), with a 5% discount for paying the full amount by 30 April. Declaring the property as your primary residence gets you a 50% tax reduction.
The municipal council — annually, by 31 December of the preceding year. If a municipality doesn't adopt a new ordinance in time, the previous year's rates apply automatically. That's why we always check the exact figure for a specific property individually — the statutory ranges are only a guideline.
