Bulgaria Wealth Tax Guide 2026
Bulgaria imposes no wealth tax, no net worth tax, no annual tax on asset holdings, and no solidarity surcharge. High-net-worth individuals and families face no additional tax burden on accumulated wealth.
No Annual Wealth Tax
Bulgaria does not levy an annual wealth tax on individuals. There is no tax on financial assets, bank deposits, investment portfolios, or personal property. This applies to both residents and non-residents with assets in Bulgaria.
No Net Worth Tax
There is no net worth or balance-sheet tax on individuals. Bulgaria does not require annual declarations of total wealth or asset holdings for tax purposes (except for property tax purposes on real estate).
No Solidarity Surcharge
Unlike several other EU countries, Bulgaria has no solidarity surcharge on high incomes or wealth. The flat 10% IIT is the final tax on all personal income regardless of amount.
Property-Related Taxes Only
The only holding costs on assets in Bulgaria are property-related: an annual local tax on real estate of 0.15%β0.5% of the tax assessment value (principal residence exempt). Financial assets, art, jewellery, yachts, and aircraft are not subject to any annual tax.
Comparison with Other EU Countries
- No wealth tax (vs. Spain, Norway, Switzerland, France)
- No net worth tax (vs. Netherlands box 3)
- No solidarity surcharge (vs. Germany, France)
- No exit tax onη§»ε± (limited to certain share transfers)