Tax Atlas

Bulgaria: tax residency, rates & nomad visa

Last verified October 9, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · 16 verified facts · 14 sources

TL;DR

  • 183 days (as of 2026)PwC Worldwide Tax Summaries“They reside in Bulgaria more than 183 days in any 12-month period. In this case, the individual becomes a Bulgarian tax resident in the calendar year in which the 183rd day was exceeded.”View source · accessed 2026-10-09 — An individual who stays in Bulgaria more than 183 days in any 12-month period is a Bulgarian tax resident, from the calendar year in which the 183rd day is exceeded.
  • 10% (as of 2026)PwC Worldwide Tax Summaries“A flat tax rate of 10% applies to all personal income, with some exceptions.”View source · accessed 2026-10-09 — The top marginal rate on earned income is the flat 10% personal income tax, and the PwC, Deloitte and Eurofast summaries describe no surtax or municipal income tax on personal income.
  • Digital nomad long-term residence permit (Foreigners in the Republic of Bulgaria Act, Art. 24(1)(23) and Art. 24s) (as of 2025)Ministry of Foreign Affairs of Bulgaria (consolidated Foreigners in the Republic of Bulgaria Act, as amended to SG 52/2025)“ако чужденецът докаже наличие на средногодишен доход в размер не по-малък от 50 (петдесет) минимални месечни работни заплати съгласно законодателството на Република България за предходната календарна година.”View source · accessed 2026-10-09 — Bulgaria offers a one-year digital nomad residence permit, renewable once, for non-EU/EEA/Swiss remote workers with average annual income of at least 50 minimum monthly wages (EUR 31,010 at the 2026 wage of EUR 620.20).

Tax residency rules in Bulgaria

As of 2026, Bulgaria’s tax-residency test centres on a presence threshold of 183 daysPwC Worldwide Tax Summaries“They reside in Bulgaria more than 183 days in any 12-month period. In this case, the individual becomes a Bulgarian tax resident in the calendar year in which the 183rd day was exceeded.”View source · accessed 2026-10-09. An individual who stays in Bulgaria more than 183 days in any 12-month period is a Bulgarian tax resident, from the calendar year in which the 183rd day is exceeded. This is one of several alternative tests (see residency_test), and a double tax treaty prevails over it.

Tax year period
1 January to 31 December (as of 2026)PwC Worldwide Tax Summaries“The tax year in Bulgaria is, without exception, the calendar year.”View source · accessed 2026-10-09 — The Bulgarian tax year is the calendar year, 1 January to 31 December, without exception. The annual return is due by 30 April of the following year.
Residency test
A person is resident if one or more of four tests is met: permanent address (with centre of vital interests in Bulgaria), more than 183 days, assignment abroad by a Bulgarian employer or the State, or centre of vital interests. Deloitte words the permanent address test as applying unless the centre of vital interests is elsewhere, which is the same outcome in practice. [source]PwC Worldwide Tax Summaries“Irrespective of their citizenship, an individual is considered a Bulgarian tax resident if they fulfil one or more of the following criteria:”View source · accessed 2026-10-09

Income tax rates in Bulgaria

As of 2026, the headline personal income tax rate in Bulgaria is 10%PwC Worldwide Tax Summaries“A flat tax rate of 10% applies to all personal income, with some exceptions.”View source · accessed 2026-10-09. The top marginal rate on earned income is the flat 10% personal income tax, and the PwC, Deloitte and Eurofast summaries describe no surtax or municipal income tax on personal income. Employee social security and health contributions of 13.78% are shown separately and are not included in the 10%.

Currency in force
The euro replaced the Bulgarian lev as the official currency on 1 January 2026, so all 2026 figures in this file are in EUR. Deloitte's May 2025 edition and older NRA pages still show BGN amounts, which predate the changeover; BGN is converted at 1.95583 per EUR. [source]PwC Worldwide Tax Summaries“As of 1 January 2026, the euro (EUR) replaces the Bulgarian lev (BGN) as Bulgaria's official currency.”View source · accessed 2026-10-09
Pit income brackets
10–10% (as of 2026)PwC Worldwide Tax Summaries“A flat tax rate of 10% applies to all personal income, with some exceptions.”View source · accessed 2026-10-09 — One flat rate of 10% applies to all taxable income with no progressive bands, although some items such as dividends carry separate final taxes. The tax base is gross income less mandatory social security contributions, and very few other deductions are possible.
Vat standard rate
20% (as of 2026)PwC Worldwide Tax Summaries“The standard VAT rate is 20%.”View source · accessed 2026-10-09 — The standard VAT rate is 20%, with a reduced rate of 9% for certain supplies such as books and baby products. From 1 January 2026 the mandatory registration threshold is EUR 51,130 (previously BGN 100,000), tested on the calendar year.
Dividend withholding tax
5% (as of 2026)PwC Worldwide Tax Summaries“Dividends and liquidation proceeds paid by Bulgarian and foreign entities are subject to a 5% final WHT at source.”View source · accessed 2026-10-09 — Dividends and liquidation proceeds paid to individuals bear a 5% final withholding tax at source. If a foreign payer does not withhold, the Bulgarian resident pays the tax annually and reports the income in the return.
Capital gains tax
10% (as of 2026)PwC Worldwide Tax Summaries“Capital gains are taxed on an annual basis with a 10% flat tax rate if received by Bulgarian tax residents, and with a 10% final withholding tax (WHT) if received by non-residents.”View source · accessed 2026-10-09 — Capital gains are taxed at a flat 10% for residents and by a 10% final withholding tax for non-residents. Gains on securities traded on the Bulgarian Stock Exchange or EU/EEA regulated markets are exempt, as are gains on one residential property a year held over three years.
Interest income tax
Interest on bank accounts in the EU/EEA is tax free from 1 April 2022, while interest on accounts outside the EU/EEA is taxed at 10%. An older NRA English page still shows an 8% final tax for residents, which PwC says this change replaced. [source]PwC Worldwide Tax Summaries“Interest income from bank accounts in the European Union / European Economic Area is tax free as of 1 April 2022.”View source · accessed 2026-10-09
Social security ceiling
The maximum monthly insurance base is EUR 2,300 from 1 August 2026, up from EUR 2,111.64 in January to July 2026. Eurofast's February 2026 card gives the earlier ceiling as BGN 4,130 (about EUR 2,111.63), a one cent rounding difference from PwC. [source]PwC Worldwide Tax Summaries“The maximum monthly insurance base is limited to EUR 2,111.64 from 1 January 2026 until 31 July 2026 and to EUR 2,300 from 1 August 2026 onwards.”View source · accessed 2026-10-09
Social security rates
Combined social security and health contributions are 32.7% to 33.4% of the insurance base, of which the employee pays 13.78% (10.58% social security plus 3.2% health). The employer range depends on an accident fund rate of 0.4% to 1.1% that varies by economic activity. [source]PwC Worldwide Tax Summaries“The total national insurance contribution rate (social security and health insurance) is 32.7% to 33.4%*, of which 18.92% to 19.62%* is payable by the employer and 13.78% is payable by the employee.”View source · accessed 2026-10-09

Special tax regimes in Bulgaria

10% (as of 2026)PwC Worldwide Tax Summaries“A flat tax rate of 10% applies to all personal income, with some exceptions.”View source · accessed 2026-10-09 — Bulgaria taxes most personal income, including employment, rental, royalty and capital gains income, at one flat 10% rate with no progressive scale. Dividends bear a separate 5% final tax and EU/EEA bank interest is tax free.

Worldwide income taxation
Bulgarian tax residents are taxed on worldwide income, so foreign-source income is subject to the same 10% flat rate, and non-residents pay tax only on Bulgarian-source income. Foreign tax is relieved through a treaty or, failing that, a unilateral credit calculated separately for each source country. [source]PwC Worldwide Tax Summaries“Bulgarian tax residents are taxed on their worldwide income.”View source · accessed 2026-10-09
Virtual currency taxation
Transactions with virtual currencies are expressly on the list of taxable financial asset transactions, and the tax base is reduced by a fixed 10% for investment costs. The PwC summary does not state a separate crypto rate. [source]PwC Worldwide Tax Summaries“Transactions with virtual currencies are expressly added to the list of taxable transactions with financial assets.”View source · accessed 2026-10-09

Digital nomad visa in Bulgaria

Digital nomad long-term residence permit (Foreigners in the Republic of Bulgaria Act, Art. 24(1)(23) and Art. 24s) (as of 2025)Ministry of Foreign Affairs of Bulgaria (consolidated Foreigners in the Republic of Bulgaria Act, as amended to SG 52/2025)“ако чужденецът докаже наличие на средногодишен доход в размер не по-малък от 50 (петдесет) минимални месечни работни заплати съгласно законодателството на Република България за предходната календарна година.”View source · accessed 2026-10-09 — Bulgaria offers a one-year digital nomad residence permit, renewable once, for non-EU/EEA/Swiss remote workers with average annual income of at least 50 minimum monthly wages (EUR 31,010 at the 2026 wage of EUR 620.20); Fragomen reported applications open from 20 December 2025. Law firm summaries differ on the amount (Kinstellar says about EUR 27,500) and a July 2026 trade article said no start date was announced, so confirm with the Migration Directorate before relying on it.

Frequently asked questions

How many days can I spend in Bulgaria before becoming tax resident?

183 days (as of 2026)PwC Worldwide Tax Summaries“They reside in Bulgaria more than 183 days in any 12-month period. In this case, the individual becomes a Bulgarian tax resident in the calendar year in which the 183rd day was exceeded.”View source · accessed 2026-10-09 — An individual who stays in Bulgaria more than 183 days in any 12-month period is a Bulgarian tax resident, from the calendar year in which the 183rd day is exceeded. This is one of several alternative tests (see residency_test), and a double tax treaty prevails over it.

What is the top personal income tax rate in Bulgaria?

10% (as of 2026)PwC Worldwide Tax Summaries“A flat tax rate of 10% applies to all personal income, with some exceptions.”View source · accessed 2026-10-09 — The top marginal rate on earned income is the flat 10% personal income tax, and the PwC, Deloitte and Eurofast summaries describe no surtax or municipal income tax on personal income. Employee social security and health contributions of 13.78% are shown separately and are not included in the 10%.

Does Bulgaria have a digital nomad visa?

Digital nomad long-term residence permit (Foreigners in the Republic of Bulgaria Act, Art. 24(1)(23) and Art. 24s) (as of 2025)Ministry of Foreign Affairs of Bulgaria (consolidated Foreigners in the Republic of Bulgaria Act, as amended to SG 52/2025)“ако чужденецът докаже наличие на средногодишен доход в размер не по-малък от 50 (петдесет) минимални месечни работни заплати съгласно законодателството на Република България за предходната календарна година.”View source · accessed 2026-10-09 — Bulgaria offers a one-year digital nomad residence permit, renewable once, for non-EU/EEA/Swiss remote workers with average annual income of at least 50 minimum monthly wages (EUR 31,010 at the 2026 wage of EUR 620.20); Fragomen reported applications open from 20 December 2025. Law firm summaries differ on the amount (Kinstellar says about EUR 27,500) and a July 2026 trade article said no start date was announced, so confirm with the Migration Directorate before relying on it.

Sources

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When to talk to an advisor

This page maps Bulgaria’s general rules — it cannot weigh your treaty position, your family and asset ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Bulgaria (and in your home country) review your situation before you act.