Local taxes related provisions in Bulgaria are handled in details on a municipality level.
Transfer Tax
Transfer tax is due upon disposal of real estate, including upon establishment of rights in rem, and vehicles.
A rate between 0,1% and 3% (determined by each municipality) is levied on the higher amount between the transfer amount and the tax value of the real estate, and on the insurance value for vehicles.
Donation tax
Donation tax between 3,3% and 6,6% (determined by each municipality) is levied upon donation, including upon debt forgiveness.
Exemptions and reduced rates are applicable to donations between relatives.
Real Estate Tax
Real estate located in Bulgaria is subject to real estate tax (one of the universal local taxes) due regardless of the actual usage of the estate.
Rates between 0,1 and 4,5 per mill (determined by each municipality) are due on the higher between the gross book value and the tax value of the real estate for business estates and on the tax value for residential estates.
Inheritance Tax
Inheritance in favour of a spouse and straight line heirs is tax exempt.
Tax at a rate between 0,4% and 0,8% is due on inheritance exceeding BGN 250,000 (about EUR 128,000) acquired by siblings and their children, and between 3,3% and 6,6% for other heirs. The exact rates are determined by each municipality.
Vehicles Tax
Vehicles tax is due for road vehicles, ships and aircrafts registered in the respective local register.
The tax is determined based on the type of the vehicle and its specifications.
Patent Tax
Patent tax is an annual tax due by individuals (including when acting as sole traders) performing certain statutory listed activities.
Tourist Tax
Tourist tax is between BGN 0,20 and BGN 3 (determined by each municipality) per person per one night accommodation.