Tax Atlas

Am I a tax resident of Bulgaria?

Short answer: usually yes once you cross 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 in a year. But a day count is only the headline test — a home, family, or economic ties can pull you in sooner, and staying under it does not automatically keep you out.

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

The residency test in Bulgaria

The number that decides it: 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. Cross that in a year, and Bulgaria counts you as tax resident. 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

If you're close to the line

A day count only helps if the count is right. Travel that crosses midnight, short trips home, and which end of a stay counts as arrival or departure all change the total — and get miscounted constantly.

The free 183 Days residency tracker logs your actual travel and checks it against Bulgaria’sverified threshold, so you are working from a real count instead of a guess.

What residency actually changes

Once you are tax resident, Bulgaria generally taxes your worldwide income, topping 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 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%. Stay a non-resident, and Bulgaria typically taxes only income sourced there.

Working remotely? See digital nomad taxes in Bulgaria for the visa route and your effective rate. Full picture: Bulgaria tax guide.

Frequently asked questions

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

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. Arrival and departure days are counted according to Bulgaria’s own rule, not a universal convention — check the source below for the exact method.

Can I become a tax resident of Bulgaria even under the day count?

Yes, in some cases. Bulgaria also has rules beyond the simple day count — see the detail below. A permanent home, family, or economic ties can trigger residency independent of days spent.

What does tax residency in Bulgaria actually cost me?

Bulgaria’s income tax tops out at 10%. 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%. Residency is what makes you liable for it in the first place — non-residents are typically taxed only on Bulgaria-source income, not worldwide income.

Sources

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When to talk to an advisor

This page maps Bulgaria’s general residency test. It cannot weigh your treaty position, your specific 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.