Own property in Bulgaria? Besides the one-off tax at purchase, you also owe an annual tax for as long as you own the property — whether you live in it, rent it out, or leave it empty. It's worth not confusing this tax with utility bills (water, electricity, heating) — those are entirely separate payments. If you're looking for utility rates specifically, see our article on utility costs.
Buildings and self-contained units within buildings, as well as land plots within a settlement's construction boundaries. The tax is due regardless of whether the property is actually used.
Agricultural land and forests (except the built-up portion), properties along roads and water bodies owned by the state/municipality, and properties with a tax assessment value under roughly EUR 859 (BGN 1,680) — a small detail that matters for co-owners of tiny fractional shares.
| Statutory rate range | 0.01–0.45% |
| Discount for primary residence | –50% |
| Discount for 50–100% reduced working capacity | –75% |
| Early payment discount (by 30 April) | –5% |
For residential property owned by individuals — by statutory norms based on type, location, area, construction and depreciation. For non-residential business property — whichever is higher between book value and tax assessment value.
Yes, and this is a detail rarely mentioned: buildings with a high energy performance certificate ("B" for pre-2005 buildings, or "C"/"D" for older ones) are exempt from the tax for 3 to 10 years, depending on the year commissioned and the class. If you've recently renovated or hold a new certificate, it's worth checking whether you qualify.
The property owner. With multiple co-owners, each pays tax proportional to their share. Where a usage right has been established, the user pays — not the owner. Under a concession, the concession holder pays.
Only on change: a new building, renovation, change of use, or another fact affecting the tax — within 2 months of the event. For ordinary ownership of an already-declared property, nothing further is required — the municipality sends an annual notice with the amount due.
In two equal instalments — by 30 June and 31 October. Paying the full amount by 30 April gets you a 5% discount.
Late payment itself is not an administrative offence — but unpaid tax is collected with interest. For a missing, late or inaccurate declaration, the fine is BGN 10–400 (roughly EUR 5–204) for individuals and BGN 500–3,000 (roughly EUR 256–1,534) for legal entities and sole traders.
