Taxes in Europe Database v2
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 г.,effective 1.01.2013 г.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
Republic of Bulgaria.
(1) The tax shall be paid by the transferee of the property covered under Article 44 herein, and in the case of exchange, by the person acquiring the more valuable property, unless otherwise agreed. Should it be agreed that the tax is due by both parties, they shall incur solidary liability. Should the parties have agreed that the tax is due by the transferor, the other party shall stand surety.
(2) Where the transferee of the property is abroad, the transferor shall be liable for the tax.
(1) Tax shall be levied on any properties acquired by donation, as well as on any onerously acquired corporeal immovables, limited rights in rem thereto, and motor vehicles.
(2) Any properties acquired gratuitously in any manner other than by donation, as well as any liabilities extinguished by remission, shall likewise attract a tax to the same amount as gift tax.
(3) (New, SG No. 95/2009, effective 1.01.2010) A tax upon gratuitous acquisition of properties shall furthermore be due upon acquisition of corporeal immovables and limited rights in rem thereto by prescription.
(1) The base for assessment of the tax shall be the assessed value of the property in lev terms at the time of the transfer, and upon acquisition by prescription, the said base shall be the assessed value of the property in lev terms at the time of issue of the recordable act attesting the right of ownership.
(2) The property shall be valued as follows:
1. (Amended, SG No. 153/1998) corporeal immovables and limited rights in rem thereto: at the price agreed or at a price as set by a state or municipal authority or, should the said price be lower than the assessed value, at the assessed value arrived at according to Annex 2 hereto;
2. (Amended, SG No. 109/2001, SG No. 110/2007) any other properties: according to the procedure established by Items 2, 3, 4 and 5 of Article 33 (1) herein.
(3) The assessed value under Annex 2 in respect of any properties referred to in Item 1 of Paragraph (2) shall be arrived at proceeding from the particulars and characteristics contained in the declaration referred to in Article 14 (1) herein.
1. any properties acquired by:
(a) the State and the municipalities;
(b) any public-financed educational, cultural and scientific research organizations, as well as any specialized institutions for provision of social services and any medical and social child care homes;
(c) the Bulgarian Red Cross;
(d) (Amended, SG No. 106/2004)the nationally representative organizations of people with disabilities and for people with disabilities;
(e) any funds providing relief to victims of natural disasters and financing the conservation and restoration of historical and cultural landmarks;
(f) the medical-treatment facilities covered under Article 5 (1) of the Medical-Treatment Facilities Act;
2. any donations for medical treatment of citizens of a Member State of the European Union or of another State which is a Contracting Party to the Agreement on the European Economic Area, as well as of technical aids for people with disabilities;
3.any humanitarian donations to persons who have lost between 50 and 100 per cent of the working capacity thereof and to socially disadvantaged individuals;
4. any donations for not-for-profit legal entities which receive subsidies from the central-government budget, and any not-for-profit legal entities, registered in the Central Register of Not-for-Profit Legal Entities designated for pursuit of public-benefit activities, in respect of any donations received and provided;
5. any customary gifts;
6. any property transferred gratuitously in fulfillment of an obligation arising under statute;
7. any donations in favour of community centres (chitalishte);
8. (Amended, SG No. 28/2002) any properties acquired according to the procedure established by the Privatization and Post-privatization Control Act;
9. any non-cash assets contributed towards an allotment in the capital of a commercial corporation, a cooperative or a non-profit corporation;
10.the foreign States in respect of acquisition of corporeal immovables: on a basis of reciprocity;
11. (1) (New, SG No. 103/2005) any assistance provided gratuitously under the terms and according to the procedure established by the Financial Support for Culture Act.
(2) Should any property received under Paragraph (1) be transferred to third parties, the uncollected tax shall become due if it is proven that the transfer is not connected to attainment of the immediate objectives wherefor the respective organization, listed under Paragraph (1), has been established, or where the said objectives have been cited as ground for exemption from tax.
(3) Item 1 (b), (c), (d) and (f) and Items 4 and 7 of Paragraph (1) shall furthermore apply where the property is acquired by identical or similar persons established in another Member State of the European Union or in a State which is a Contracting Party to the Agreement on the European Economic Area. In such cases, exemption shall be contingent upon the presentation by the person of an official document, attesting the status or the capacity in which the said person acquires the property, which is issued or certified by the competent authority of the relevant State, as well as the legalized translation of the said document into the Bulgarian language.
(4) Exemption under Item 2 of Paragraph (1) shall be contingent upon the presentation by the person of a contract of donation showing that the donation was made for medical treatment or for technical aids for people with disabilities, as well as medical documents attesting the relevant disease.
(1) Upon donation of property, as well as in the cases covered under Article 44 (2) herein, tax shall be charged on the assessed value of the transferred property in an amount determined by the Municipal Council by the ordinance referred to in Article 1 (2) herein as follows:
1. from 0.4 to 0.8 per cent: applicable to donations between siblings and the children of siblings;
2. from 3.3 to 6.6 per cent: applicable to donations between any persons other than the persons referred to in Item 1.
(2) Where property is onerously acquired, the tax shall be determined by the Municipal Council at a rate of 0.1 to 3 per cent of the assessed value of the transferred property, and in the case of exchange, of the assessed value of the more valuable property.
(3) Upon partition of property resulting in an increase of the portion held before the partition, tax shall be charged on the increment
(1) The tax shall be paid at the municipality exercising competence over the situs of the corporeal immovable, and in the remaining cases, (at the municipality exercising competence over) the permanent address or the registered office of the taxable person, as the case may be. Any person who does not have a permanent address shall pay the tax according to the current address thereof.
(2) The tax shall be paid upon the transfer of the corporeal immovable, the limited rights in rem to a corporeal immovable and the motor vehicles, and in the cases referred to in Article 44 (3) herein, at the time of issue of the recordable act attesting the right of ownership.
(3) Upon gratuitous acquisition of property in cases other than such under Paragraph (2), the acquirers of property shall submit a return for taxation of the said property and shall pay the tax within two months after receipt.
The municipal administrations.