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Bulgaria Inheritance & Gift Tax Guide 2026

Bulgaria imposes no inheritance tax and no gift tax on transfers to spouses, children, parents, and other direct lineal heirs. This makes Bulgaria one of the most favourable European jurisdictions for wealth succession planning.

Inheritance Tax — 0% for Spouses and Lineal Heirs

Bulgaria does not levy inheritance tax on estates passed to spouses, children, grandchildren, parents, and grandparents. This exoneration applies regardless of the value of the estate. For non-lineal heirs (siblings, cousins, unrelated individuals), a modest inheritance tax may apply in limited circumstances but is rarely enforced.

Gift Tax — 0% for Direct Family

Gifts between spouses, lineal ascendants, and descendants are fully exempt from gift tax. Gifts to unrelated parties may be subject to a tax of 0.4%–0.8% depending on the value and relationship, though the rates are very low.

No Wealth Tax

Bulgaria has no wealth tax, no annual net worth tax, and no solidarity surcharge. There is no tax on the holding of assets, regardless of their value.

Property Transfer on Death

The inheritance of real estate by spouses and lineal heirs is exempt from Bulgaria's municipal transfer tax (0.1%–3%). Notary and registration fees still apply for the formal transfer of title.

Key Facts