Taxes

You are considered to be a non-resident of Bulgaria if you do not reside there more than 183 days per year. In that case, you are regarded as not fully taxable, but you may have to pay any or all of the following Bulgarian taxes:

• Transfer tax
  You have to pay transfer tax when buying your second home in Bulgaria. The transfer tax is 2% of the market value of the property as stipulated in the final contract of sale.
  
  
• Rates
  A yearly tax.
  
  
• Income tax
  You have to pay a yearly tax on the income you get in Bulgaria, like income from property lettings.
  
  
• Municipal taxes
  
  
• Capital gains tax
  This tax is payable when you sell your property in Bulgaria.