Taxpayers are natural and legal persons who are owners of immovable property,
e.g. buildings. Property tax rate is 0,15%. If the owner is a company, the tax
base is the book value of the property.
Rental Income Received: Personal income tax is due on an annual basis.
20% of the income is regarded as non-taxable. If the real estate and/or the
movable property are owned by more than one person, the income is divided in
proportion to the participation in the ownership. If the rent is payable to a
non-Bulgarian tax resident, a 15% withholding tax is levied.
Invest Bulgaria Charts
Gross Domestic Product of Bulgaria per Capita Consumer Price Index of Bulgaria See all charts
Did You Know?
Did you know that professor John Atanasoff, a Bulgarian, built the world's first electronic-digital... ... More
Bulgaria Translation