Bulgaria Property Tax Guide 2026
Bulgaria imposes a municipal transfer tax of 0.1%–3% on real estate acquisitions, plus notary fees of 0.5%–1% and registration fees of 0.1%. There is no annual property tax on principal residences.
Transfer (Acquisition) Tax — 0.1% to 3%
When purchasing real estate in Bulgaria, a municipal transfer tax applies at rates set by each municipality, ranging from 0.1% to 3% of the higher of the purchase price or the tax assessment value. This is paid by the buyer.
Notary Fees — 0.5% to 1%
Notary fees for property transactions are typically 0.5%–1% of the transaction value, depending on the complexity and the notary. Bulgarian law requires notarisation of property sale deeds.
Registration Fee — 0.1%
A state registration fee of approximately 0.1% of the property value is payable to the Registry Agency for registering the title transfer. This fee is nominal on smaller transactions.
Annual Local Property Tax
Owners pay an annual local tax of 0.15%–0.5% of the tax assessment value of their property. The principal residence is exempt from this tax. Second homes and investment properties are subject to the tax.
VAT on New Builds
Newly constructed buildings are subject to 20% VAT on the purchase price, unless sold by an individual developer. VAT is not payable on resale of existing properties.
Key Facts
- Transfer tax: 0.1%–3% (municipal, paid by buyer)
- Notary fees: 0.5%–1%
- Registration fee: ~0.1%
- Annual property tax: 0.15%–0.5% (principal residence exempt)
- VAT on new builds: 20%
- No capital gains tax on principal residence sale
- No inheritance tax on property passed to spouses or lineal heirs