Property

Bulgaria — Property: Property Taxes

Bulgarian municipalities set annual property tax of 0.01% to 0.45% of tax value and a transfer tax of 0.1% to 3%.

VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries, Bulgaria corporate other taxesLast reviewed: 2026-10-26

Why this matters

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Key facts

  • Annual property tax is set by each municipality at 0.01% to 0.45% of the property's tax value.
  • Real estate transfer tax ranges from 0.1% to 3%, set by each municipality, with exemptions such as in-kind contributions.
  • A separate garbage collection fee is set annually by the municipal council.
  • There are no stamp duties.

Steps

  1. Understanding Property Values — Review the property's assessed value as determined by the local municipal authorities.
  2. Filing Tax Returns — Submit the property tax return through the electronic tax portal or by post.

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