Tax Residency in Bulgaria
Step by step
How to get a certificate of tax residence in Bulgaria
Apply to the National Revenue Agency for a certificate confirming that you are a Bulgarian tax resident, for use with a foreign tax authority or under a double tax treaty.
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Check that you qualify
You must have spent more than 183 days in Bulgaria in any 12 months, or have your centre of vital interests in Bulgaria, in the year the certificate is for.
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Complete form OKd-273
Name the country and the tax year, current or completed, the certificate is for. Individuals complete Part II. Use a separate application for each country and each year.
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Attach the evidence
Attach your identity and residence documents and proof of your Bulgarian address, with evidence of your days in Bulgaria or of your family, home and work here. Attach any foreign form to be certified, with a sworn Bulgarian translation.
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File with the National Revenue Agency
File at the office for your permanent address, by post, or online with a qualified electronic signature or an NRA PIC code. There is no fee.
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Collect the certificate
The certificate is issued within 7 days, or 14 days if you applied through another office, and can be collected or posted to your Bulgarian address.
The tests
Whatever your citizenship, you are a Bulgarian tax resident if any one of these applies:1
- More than 183 days in Bulgaria in any 12-month period. You become resident for the whole calendar year in which the 183rd day is exceeded.
- Your centre of vital interests is in Bulgaria: your closest personal and economic ties, judged by your family, property, where you work or run a business, and where you manage your property.
- A permanent address in Bulgaria, but only if your centre of vital interests is here too.
- You were sent abroad by the Bulgarian state or a Bulgarian company.
Source: PwC Worldwide Tax Summaries: Bulgaria, individual residence (reviewed 2 August 2026); New Balkans Law Office: Foreign income tax in Bulgaria, a guide for residents (14 September 2026); Legal 500: Bulgaria Tax Card 20261,2,9
The day you enter and the day you leave both count as days in Bulgaria. A residence permit or an EU registration certificate does not by itself make you tax resident.5,6
Resident or non-resident
| Tax resident | Non-resident | |
|---|---|---|
| Income taxed in Bulgaria | Worldwide income, wherever it arises | Only income from Bulgarian sources |
| Work and services | Including pay from a foreign employer for remote work done from Bulgaria | Work or services performed in Bulgaria, whoever pays |
| Property | Bulgarian and foreign property | Rent from, or the sale of, property in Bulgaria |
Source: PwC Worldwide Tax Summaries: Bulgaria, individual, taxes on personal income; New Balkans Law Office: Foreign income tax in Bulgaria, a guide for residents (14 September 2026)3,2
Most income is taxed at a flat 10% and dividends at 5%. The rates and allowances for each kind of income are on Income Tax.3,2
Tax treaties and dual residence
- Where Bulgaria has a double tax treaty with the other country, the treaty decides your residence and overrides the Bulgarian tests.
- Bulgaria has more than 70 double tax treaties, which share the taxing rights and give relief for tax paid abroad.
- A credit for foreign tax needs proof of the tax paid, such as a withholding-tax certificate, and is generally limited to the Bulgarian tax on the same income.
Source: PwC Worldwide Tax Summaries: Bulgaria, individual residence (reviewed 2 August 2026); New Balkans Law Office: Foreign income tax in Bulgaria, a guide for residents (14 September 2026)1,2
Certificate of tax residence
| Details | |
|---|---|
| Form | Application OKd-273; individuals complete Part II |
| Where | The National Revenue Agency office for your permanent address, by post, or online with a qualified electronic signature or an NRA PIC code |
| Time | 7 days at your own office, 14 days through another office |
| Fee | None |
| Period | The current or a completed tax year, never a future one |
| Countries | A separate application for each country and each year |
| Foreign forms | Can be certified too, with a Bulgarian translation by a sworn translator |
Source: National Revenue Agency: Certificate of tax residence; Innovires Legal: Bulgarian tax residency certificate, NRA procedure 20264,5
With the application, foreign nationals usually attach their residence document and proof of a Bulgarian address. For the 183-day test, a border-control record of entries and exits and bills in your name help; for the centre of vital interests, family documents, a title deed or lease, and company records.5
Filing and paying
The tax year is the calendar year. The annual return and any tax due must reach the National Revenue Agency by 30 April of the following year. Employees of foreign employers also have to file.7
Companies
A company is tax resident in Bulgaria if it is incorporated here. A branch or other permanent establishment of a foreign company is taxed much like a Bulgarian company. Rates are on Corporate Tax.8
Frequently Asked Questions
How do I become a tax resident in Bulgaria?
You become a Bulgarian tax resident if you spend more than 183 days in Bulgaria in any 12-month period, or if your centre of vital interests is in Bulgaria, judged by your family, property, work and where you manage your property. A permanent address counts only together with a centre of vital interests in Bulgaria.
How does the 183-day rule work in Bulgaria?
More than 183 days in Bulgaria in any 12 consecutive months make you tax resident for the whole calendar year in which the 183rd day is exceeded. The day you enter and the day you leave both count as days in Bulgaria.
Are Bulgarian tax residents taxed on foreign income?
Yes. Tax residents are taxed in Bulgaria on their worldwide income, mostly at the flat 10% rate, with relief for foreign tax under a double tax treaty or Bulgarian rules. Non-residents are taxed only on income from Bulgarian sources.
How do I get a tax residence certificate in Bulgaria?
Apply to the National Revenue Agency on form OKd-273, naming the country and the year, at the office for your permanent address, by post or online. The certificate is free and is issued within 7 days, or 14 days if you apply through another office.
Does a Bulgarian residence permit make me tax resident?
No. A residence permit or EU registration certificate does not by itself make you tax resident. Tax residence depends on the 183-day rule or your centre of vital interests.
Sources
- PwC Worldwide Tax Summaries: Bulgaria, individual residence (reviewed 2 August 2026)
- New Balkans Law Office: Foreign income tax in Bulgaria, a guide for residents (14 September 2026)
- PwC Worldwide Tax Summaries: Bulgaria, individual, taxes on personal income
- National Revenue Agency: Certificate of tax residence (in Bulgarian)
- Innovires Legal: Bulgarian tax residency certificate, NRA procedure 2026
- Innovires Legal: Address registration in Bulgaria for EU citizens, 2026 rules
- PwC Worldwide Tax Summaries: Bulgaria, individual, tax administration
- PwC Worldwide Tax Summaries: Bulgaria, corporate residence
- Legal 500: Bulgaria Tax Card 2026
Figures checked 15 October 2026. Prepared by InvestBulgaria for general information. It is not investment, tax or legal advice; please confirm details with a qualified adviser before acting.
