Property tax in Bulgaria
See what Bulgaria's tax rules do to your property portfolio.
What Freeholt models for property, income and retirement in Bulgaria, and what it does not.
Free to start. No card. Rules reviewed 25 August 2026.
Modelled here
- Tax on rental income
- Capital gains on a sale
- Duty on purchase (approximate)
EUR · Rates as at 25 August 2026 · Estimates, not advice
Rental income is taxed at a flat 10% (after a 10% statutory deduction) for residents; non residents are taxed on Bulgarian source rent, often via 10% withholding.
How rental income is taxed in Bulgaria
For a resident owner: A flat 10% on gross rent. A statutory deduction of 10% comes off the gross first, so the effective rate on rent is about 9%. For an owner living abroad and renting this out: Tax is withheld at source at 10% of the gross rent, before any costs.
Interest and losses
A rental loss brings no relief: it cannot reduce other income, and it does not carry forward.
Capital gains on a sale
Gains are taxed at a flat 10%.
Annual property tax while holding
An annual property or land tax is not modelled here, which is not the same as there being none. Treat holding costs on this page as excluding it.
What it costs to buy
Purchase duty here is more than a single rate, and Freeholt prices the published rules rather than an average. Purchase costs run ~3 to 4% (local transfer tax, notary, registration); as an EU market there's no foreign buyer surcharge.
Residents of Bulgaria with property abroad
A resident of Bulgaria is taxed on rent and sale gains from property abroad under the same rules as property in Bulgaria, with a credit for the tax paid where the property is. The credit stops at Bulgaria's own tax on that income, so the total is broadly the higher of the two countries' charges. Special regimes for people who have just moved to a country are not included in Freeholt's figures.
How Freeholt models Bulgaria
Every rate above is priced from Freeholt's own table for Bulgaria and runs through the whole projection: rental income, a modelled sale and the annual holding costs all use the same figures. They cannot be edited yet, so a position that differs from the defaults has to be read with that in mind. The estimate assumes an individual owner rather than a company or trust, and where a rule is not modelled it is listed below rather than quietly priced at zero.
What running this property costs
In Bulgaria this covers a low annual property tax and refuse fee, building maintenance fees, insurance and management.
How borrowing works here
Terms up to ~25 to 30 years, but lending to non residents is limited so cash purchases are common (the lev is euro pegged).
What actually happened here
This country's own record, one year at a time. Nothing on this page is borrowed from another country. Move across a chart to read a year.
Recent rule changes in Bulgaria
- The government is reported (Sep 2026) to plan raising the tax valuations of real estate, possibly doubling them by 2029. No draft text yet.(proposed only, never priced into your figures)
What Freeholt models here
- ModelledTax on rental income
- Resident and non resident rates, with interest and losses treated under the local rule.
- ModelledCapital gains on a sale
- Priced in the year of the sale under the rules of that year.
- ApproximateDuty on purchase
- The published scale is priced from the rules in force, which differ by band and by buyer.
- Not yetAnnual property or land tax
- Not priced here; the page says where the charge falls instead.
- Not yetIncome tax beyond the rent
- Not modelled for this country yet.
- Not yetDividends, interest and share sales
- Not modelled for this country yet.
- Not yetRetirement savings
- Not modelled for this country yet.
- Not yetInheritance and what happens on death
- Not modelled for this country yet.
What Freeholt does not model here
- Any annual property or land tax, which may still exist here
- Inheritance and estate tax
- Treaty relief between this country and the owner's country of residence
Coverage deepens country by country. Every figure is an estimate, not advice.
Compare with another country
Each page is built from the same table the app runs on, so the figures line up side by side.
Compare Bulgaria with another country — rent, gains, annual tax and duty, side by side.
Questions people ask
- Does Freeholt model Bulgaria property tax?
- Yes. Rental income tax, capital gains on a sale and duty on purchase are priced from Freeholt's own rate table for Bulgaria. Duty on purchase carries a simplification that the page names beside the figure. Annual property or land tax is not priced here, and the page says so rather than showing a zero. The rates are not editable yet, so one that differs in a particular case cannot be overridden. Every figure is an estimate, not advice.
- How is rental income from Bulgaria taxed if I live somewhere else?
- Tax is withheld at source at 10% of the gross rent, before any costs. Tax may also be due in the country of residence, with credit for what was paid here. Estimates only, not advice.
- What are the Bulgaria figures as at?
- The rate table for Bulgaria was last reviewed on 25 August 2026. Freeholt date stamps every country rather than implying all of them were checked on the same day. Estimates only, not advice.
Model a property in Bulgaria alongside everything else you own: see the year your portfolio starts paying you back.