🇧🇬 Bulgaria

Property Taxes and Buying Costs in Bulgaria

Budget 3–7% on top of the price for a resale apartment. On a 60 m² apartment in Sofia (about €108,000) that is roughly €3,240–€7,560.

Costs when you buy

Local transfer tax
approx. 2–3% of price or tax value (whichever is higher), set by municipality
Sofia applies about 3%.
Notary fee
Regulated sliding scale, roughly 0.1–1.5% of price
Property register fee
approx. 0.1% of price
VAT on new builds
20%, usually included in the developer's price
Agent commission
approx. 2–3%, often paid by the buyer

Costs while you own

Property tax
approx. 0.01–0.45% of tax value a year, set by municipality
Waste collection fee
Annual local fee based on tax value

Tax on rental income

Rental income is taxed at Bulgaria's flat 10% income tax rate, with a standard expense deduction; non-residents declare it in Bulgaria.

Frequently Asked Questions

What taxes do you pay when buying property in Bulgaria?↓
Local transfer tax: approx. 2–3% of price or tax value (whichever is higher), set by municipality. Notary fee: Regulated sliding scale, roughly 0.1–1.5% of price. Property register fee: approx. 0.1% of price. VAT on new builds: 20%, usually included in the developer's price. Agent commission: approx. 2–3%, often paid by the buyer.
What are total closing costs in Bulgaria?↓
Typically 3–7% of the purchase price for a resale apartment.
How is rental income taxed in Bulgaria for non-residents?↓
Rental income is taxed at Bulgaria's flat 10% income tax rate, with a standard expense deduction; non-residents declare it in Bulgaria.
Buying property in Bulgaria: step-by-step guide →
Property prices in Bulgaria →Apartments for sale in Bulgaria →Rental yield calculator →

Last reviewed 2026-10. General information, not tax or legal advice: rates change and often depend on region and buyer status, so confirm with a local notary, lawyer or tax adviser. Sources: European Commission: Bulgaria adopts euro as of 1 January 2026, Global Property Guide: Bulgaria buying guide.