Tax Atlas

Digital nomad taxes in Bulgaria

What a digital nomad needs to know about Bulgaria: the visa and its income test, when Bulgaria starts taxing you, what you would pay if you become tax resident, and the regimes (or territorial rules) that can lower it — every figure sourced.

Verified October 9, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · income tax only, not tax advice

The Bulgaria digital nomad visa

Nomad visa exists
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.

What you would actually pay

An effective-rate table for Bulgaria isn’t available yet (its full bracket table is still being verified). The sourced rate and residency facts below still apply, and the interactive tool covers every modelled country.

If you do cross into tax residency, Bulgaria’s income tax tops out at 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 of the scale behind the figures above. 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%.

When Bulgaria starts taxing you

For a nomad the line that matters is when Bulgaria flips you from visitor to tax resident: 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. Stay under it and remain tax resident elsewhere, and you are usually taxed there, not here — but a home, family or economic centre can make you resident on fewer days.

Planning your days? The free 183 Days residency tracker checks your travel log against this exact threshold. Full test, ties and all: am I a tax resident of Bulgaria?

Regimes that can lower your tax in Bulgaria

If you do become tax resident, these are the regimes a relocating remote worker most often leans on to cut the bill — each with its own eligibility, so read the detail before counting on one:

Flat tax
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

Frequently asked questions

Does Bulgaria have a digital nomad visa?

Yes — the Digital nomad long-term residence permit (Foreigners in the Republic of Bulgaria Act, Art. 24(1)(23) and Art. 24s).

Will I pay tax in Bulgaria as a digital nomad?

You generally become tax resident in Bulgaria once you cross 183 days. 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. Ties like a home or family can trigger residency sooner, so never rely on a day count alone.

Sources

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When to talk to an advisor

This page maps Bulgaria’s general rules for a remote worker. It cannot weigh your treaty position, your 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 first.