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Generic Tax Name Tax on real estate - Immovable property tax
Tax name in the national language Данък върху недвижимите имоти
Tax name in English Immovable property tax
Member State BG-Bulgaria
Tax in force since 1998/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Promulgated, State Gazette No. 117/10.12.1997, effective 1.01.1998, amended and supplemented, SG No. 71/23.06.1998, effective 24.08.1998, amended, SG No. 83/21.07.1998, amended and supplemented, SG No. 105/8.09.1998, effective 8.09.1998, SG No. 153/23.12.1998, effective 1.01.1999, amended, SG No. 103/30.11.1999, effective 1.01.2000, amended and supplemented, SG No. 34/25.04.2000, effective 1.01.2001, SG No. 102/15.12.2000, effective 1.01.2001, SG No. 109/18.12.2001, effective 1.01.2002, amended, SG No. 28/19.03.2002, amended and supplemented, SG No. 45/30.04.2002, effective 1.01.2002, No. 56/7.06.2002, effective 1.01.2003, SG No. 119/27.12.2002, effective 1.01.2003, amended, SG No. 84/23.09.2003, amended and supplemented, SG No. 112/23.12.2003, effective 1.01.2004, SG No. 6/23.01.2004, effective 1.04.2004, supplemented, SG No. 18/5.03.2004, effective 1.01.2005, amended, SG No. 36/30.04.2004, effective 31.07.2004, supplemented, SG No. 70/10.08.2004, effective 1.01.2005, amended and supplemented, SG No. 106/3.12.2004, effective 1.01.2005, SG No. 87/1.11.2005, effective 1.01.2007, amended, SG No. 94/25.11.2005, effective 25.11.2005, amended andsupplemented, SG No. 100/13.12.2005, effective 1.01.2006, SG No. 103/23.12.2005, effective 1.01.2006, SG No. 105/29.12.2005, effective 1.01.2006, amended, SG No. 30/11.04.2006, effective 12.07.2006, amended and supplemented, SG No. 36/2.05.2006, effective 1.07.2006, SG No. 105/22.12.2006, effective 1.01.2007, amended, SG No. 55/6.07.2007, effective 1.01.2008, amended and supplemented, SG No. 110/21.12.2007, effective 1.01.2008, amended, SG No. 70/8.08.2008, amended and supplemented, SG No, 105/9.12.2008, effective 1.01.2009, supplemented, SG No. 12/13.02.2009, effective 13.02.2009, amended, SG No. 19/13.03.2009, effective 10.04.2009, supplemented, SG No. 41/2.06.2009, effective 1.07.2009, amended and supplemented, SG No. 95/1.12.2009, effective 1.12.2009, SG No. 98/14.12.2010, effective 1.01.2011, supplemented, SG No. 19/8.03.2011, effective 8.03.2011, amended, SG No. 28/5.04.2011, supplemented, SG No. 31/15.04.2011, effective 1.01.2011, amended, SG No. 35/3.05.2011, effective 3.05.2011, supplemented, SG No. 39/20.05.2011, amended, Judgment No. 5/5.04.2012 of the Constitutional Court of the Republic of Bulgaria, SG No. 30/17.04.2012, amended, SG No. 53/13.07.2012, effective 13.07.2012, supplemented, SG No. 54/17.07.2012, effective 17.07.2012, SG No.102/21.12.2012, effective 1.01.2013,amended, SG No. 24/12.03.2013, effective 12.03.2013, SG No. 30/26.03.2013, effective 26.03.2013, supplemented, SG No. 61/9.07.2013, effective 1.01.2014, amended and supplemented, SG No. 101/22.11.2013, effective 1.01.2014, amendments in SG No. 104/3.12.2013, SG No. 105/19.12.2014, SG No. 14/20.02.2015

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by


Geographical Scope

Republic of Bulgaria.


The taxable persons shall be the owners of taxable corporeal immovables.

The owner of a building constructed on a state-owned or municipal-owned lot shall furthermore be taxable in respect of the said lot or the proportionate part thereof.

Should a right in rem to use have been created, the user shall be the taxable person.

Should a concession have been awarded, the concessionaire shall be the taxable person.

In respect of any immovable constituting state or municipal property, the taxable person shall be the person whereto the immovable has been allocated for management.

Tax object and basis of assessment

Immovable property.

The assessed value (according to the legal procedure /Legal taxes and fees act). (Rise in 50% than the levels in 2008.)

Deductions, Allowances, Credits, Exemptions

 (Amended, SG No. 98/2010, effective 1.01.2011) Any taxpayer, who or which prepays the amount of
tax due for the whole year from the 1st day of March to the 30th day of April, shall enjoy a rate rebate of 5 per cent.

No tax shall be levied on any corporeal immovables of assessed value of up to BGN 1,680 (859 euro).

There are some exemptions for public immovable property or other immovables for public use.

Rate(s) Structure

From 0.1 to 4.5 per mille of the assessed value of the corporeal immovable. It is determined by the relevant Municipal Council.

Tax due date

 Immovable property tax shall be payable in two equal instalments within the following periods: from the 1st day of March to the 30th day of June, and not later than the 30th day of October in the year wherefor the tax is due.

Tax collector

The municipal administrations.

Special features
Economic function

Environmental taxes

Tax revenue
ESA95 code d29aa

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 122.60 EUR 0.29
2011 115.90 EUR 0.28
2010 98.20 EUR 0.26
2009 88.10 EUR 0.24
2008 70.10 EUR 0.19
2007 54.70 EUR 0.17
2006 42.00 EUR 0.15
2005 32.10 EUR 0.13
2004 29.60 EUR 0.14
2003 26.50 EUR 0.14
2002 23.40 EUR 0.13
2001 17.10 EUR 0.11
2000 16.00 EUR 0.11