Property tax and waste charge in Bulgaria
Owning property in Bulgaria brings two recurring obligations: property tax and the household waste charge. Both go to the municipality where the property is located, and the municipal council sets the amounts within limits fixed by law. That is why the question of how much property tax costs in Bulgaria has no single answer — it depends on the municipality.
Real estate · Last reviewed: 2026-08-23
Two obligations, one notice
| Property tax | Waste charge | |
|---|---|---|
| Nature | Local tax on ownership | Local charge for a service |
| Set by | Municipal council, within statutory limits | Municipal council, based on service cost |
| Calculated on | The taxable value of the property | The basis adopted by the municipality |
| Paid to | The municipality where the property sits | The same municipality |
Declaring is the first step after purchase
After acquiring a property you file a declaration with the municipality's local taxes department. The notarial deed and the registry entry do not replace it: data does move between institutions, but the obligation stays with the owner. Failing to declare does not remove the tax — it turns it into arrears with interest, and it stops the next sale, because the municipal clearance certificate cannot be issued.
Taxable value is not market price
The calculation rests on an administratively determined taxable value — location, construction type, age and area — rather than on the price you paid. Commercial property and corporate owners may fall under a different basis. What a neighbour pays is therefore no guide; the binding figure is the calculation the municipality produces for your specific property.
Paying, and the early-payment discount
Check what has been assessed
Municipalities publish balances through their own online services. A notice that never arrived, typically after an address change, does not remove the liability.Choose instalments or a single payment
The law allows payment in instalments and provides a discount for paying the full amount within a set period. The size of the discount is fixed by law and is not quoted here.Keep proof of payment
Sales, inheritance and lending all require a municipal statement of liabilities; having the receipts at hand shortens that step.
Buying and selling
Arrears from previous years generally stay with the seller and are checked before the notarial procedure. On the buyer's side, the transfer creates a fresh duty to declare. Inheritance also triggers a declaration, and the fact that heirs have not divided the estate does not postpone it.
Check the rates with your own municipality
This is not legal or financial advice
Frequently asked questions
I only use the flat in summer — is the waste charge still due?
As a rule yes, because the charge attaches to the property within the service area. Some municipalities provide a separate declaration procedure for unused properties, so check the local rules rather than assuming.
Who pays when a property is co-owned?
Liability follows the shares. In practice one co-owner often pays the whole notice, but legally each is responsible for their part, which is worth settling between owners in writing.
Can I pay from abroad?
Municipal online payment channels are built for exactly this. Since an undelivered notice does not suspend the liability, checking the balance periodically is the safer habit.
Sources
The information on this page is based on the official sources listed below. Legislation changes — open the links and verify the current position.
- Правно-информационна система „Лекс“ — Закон за местните данъци и такси — https://www.lex.bg/ · 2026-08-23
- Столична община — местни данъци и такси — https://www.sofia.bg/ · 2026-08-23
- Единен портал за електронни административни услуги (egov.bg) — https://egov.bg/ · 2026-08-23
- Агенция по геодезия, картография и кадастър — https://www.cadastre.bg/ · 2026-08-23
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