Real estate tax

0.05% - 0.2% on the tax value of the real estate annually. The rate is determined by each municipality.

The tax value of real estate owned by companies is their gross book value according do the companies’ balance sheets.

Transfer tax

1.3% - 2.6% on the value of the transferred real estate or motor vehicles (subject to certain exemptions, e.g. contributions in-kind and acquisitions under the Law on privatisation and Post-privatisation control). The rate is determined by each municipality.

Vehicle tax

Depends on the type of vehicle (e.g. passenger car, bus, cargo truck, construction vehicle, ship, aircraft).  The vehicle should be registered in Bulgaria. The amount of the tax is determined by each municipality.

Donation tax

3.3% - 6.6% of the value of the donation or on a written-off liability (lower rates are applicable for donations to relatives; donations made to relatives of direct line and to a spouse, as well as common presents are exempt). The rate is determined by each municipality.

Inheritance tax

The tax is levied on property exceeding BGN 250 thousand (EUR 128 thousand) and amounts to 0.4% - 0.8% for property inherited by brothers, sisters and their children, and 3.3% - 6.6% – for other heirs.  Property inherited by a spouse or heirs of direct line is exempt. The rate is determined by each municipality.

Local fees

The fees for certain municipal services (e.g. garbage collection) are determined separately by each municipality and may vary.

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