Airbnb and short-term rentals in Bulgaria: the rules
In Bulgaria, letting a home to tourists for overnight stays is done, under the Tourism Act, in a categorised or registered tourist site, and only categorised or registered places can be offered online through a platform. So before you list a home on a platform such as Airbnb, it has to be registered with the municipality.
Real estate · Last reviewed: 2026-10-07
This is not legal or financial advice
The basic rule of the Act
According to the text of the Tourism Act (Закон за туризма) published on the Ministry of Tourism's website, hotel-keeping in Bulgaria is carried out only in tourist sites that are categorised or registered under the Act (article 111). Categorisation is done by the Minister of Tourism and mayors, registration by mayors or officials they authorise. The same Act says that tourist services can be offered online, including through an electronic platform, only for categorised or registered accommodation places (article 113, paragraph 3).
| Term in the Act | Meaning |
|---|---|
| Guest rooms (стаи за гости) | Up to 5 rooms in one building, separate or within apartments, provided to tourists for overnight stays |
| Guest apartments (апартаменти за гости) | Independent apartments in one residential building, provided to tourists for overnight stays |
| Guest house (къща за гости) | A low-rise residential building with at most 10 rooms; the hosts live in the same building or next door and provide at least breakfast |
Do you have to be a registered company
The second paragraph of article 113 says guest rooms, guest apartments and guest houses can also be run by a person who is not a merchant, including when they are part of the home the person lives in. Guest rooms and apartments that are not categorised are registered under the conditions and procedure in the ordinance the Act refers to. Registration is handled at municipal level; the National Tourism Register website has a «Register of accommodation places» and a separate login for municipalities. The registration forms and detailed requirements are in the ordinance, so we do not give them here.
Obligations
- Guest register: those running accommodation keep a register of the tourists accommodated, entered at the moment of accommodation (article 116). For citizens of EU, EEA and Swiss states the number of guests, registration and departure dates are entered into the Unified Tourist Information System; for citizens of other states identifying data under the Foreigners Act are entered as well. The data are not public; the municipality, the National Revenue Agency and the Minister of the Interior have access within the scope set by the Act (for instance НАП to data on the number of guests, nationality and nights).
- Prices: those running accommodation display prices for nights and other services, and prices must be stated in euro (article 115).
- Platforms: for places offered through a platform an electronic payment option must also be provided (article 113, paragraph 4).
- Control: the Minister of Tourism checks compliance with the online-listing rule; intermediaries on platforms can be held responsible, and for a breach the Act provides for a court request to block access to the web pages temporarily. We do not state fine amounts.
The tax side
On the НАП local-taxes page the tourist tax (туристически данък) is listed among local taxes and its rate is set by the municipal council; check your municipality. On income, the НАП home page says rental income is shown in the annual return, with tax of 10% and recognised expenses of 10%. Whether short-term accommodation falls under the same regime, and how platform income is declared, we did not verify on that page; confirm with НАП and your accountant. See our article on rental income tax for more.
Building management rules are a separate matter
This page is not legal or tax advice
Frequently asked questions
Do I need to register with the municipality to list on Airbnb?
Under the Tourism Act tourist services can be offered online and through a platform only for categorised or registered accommodation places (article 113, paragraph 3). Guest rooms and apartments that are not categorised are registered under the ordinance's procedure.
Can I let as an individual, without a company?
Under the second paragraph of article 113, guest rooms, apartments and houses can also be run by a person who is not a merchant. Confirm the tax obligations separately with НАП and your accountant.
Are guests' identities recorded?
Yes. Under the Act the person running accommodation keeps a register of tourists accommodated, entered at the moment of accommodation; for citizens of states outside the EU, the EEA and Switzerland identifying data are also entered into the Unified Tourist Information System. The data are not public.
Sources
The information on this page is based on the official sources listed below. Legislation changes — open the links and verify the current position.
- Министерство на туризма — Закон за туризма (текст, декември 2024) — https://www.tourism.government.bg/sites/tourism.government.bg/files/documents/2024-12/zakon_za_turizma.pdf · 2026-10-07
- Министерство на туризма — Закон за туризма (страница на закона) — https://www.tourism.government.bg/bg/kategorii/zakoni/zakon-za-turizma · 2026-10-07
- Национален туристически регистър — Регистър на местата за настаняване — https://ntr.tourism.government.bg/ · 2026-10-07
- Национална агенция за приходите — Местни данъци и такси (туристически данък) — https://nra.bg/wps/portal/nra/taxes/mestni-danatsi-i-taksi · 2026-10-07
- Национална агенция за приходите — начална страница (доходи от наем) — https://nra.bg/ · 2026-10-07
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