Bulgarian tax residence: the 183-day rule
An individual present in Bulgaria for more than 183 days in any 12-month period is a resident for tax purposes and is taxed on worldwide income (National Revenue Agency and the European Commission's EURES country page, checked 23 August 2026). The 183-day count is not the only test, though: the Act establishes residence by several independent routes.
Companies and taxes · Last reviewed: 2026-08-23
The rule is 183 days — but not in a calendar year
The commonest mistake is counting the days inside a calendar year. The Personal Income Tax Act sets the measure as „any 12-month period“: the window does not reset on 1 January, it rolls. Someone who spends summers in Bulgaria and leaves each winter can cross the line in a window that straddles two calendar years. The counting technique matters too: both the day of arrival and the day of departure count as days of presence. There is one exception — time spent solely for education or medical treatment does not count.
| Test | What it means |
|---|---|
| 183 days | presence in Bulgaria in any 12-month period; arrival and departure days both count |
| Permanent address | having a permanent address in Bulgaria |
| Centre of vital interests | family, property, work and interests predominantly in Bulgaria |
| Persons sent abroad | a separate rule for those posted abroad by the Bulgarian state, and their families |
The tests are joined by „or“, not „and“: meeting one is enough. Staying under 183 days is therefore no guarantee on its own. The reverse also holds: having a permanent address in Bulgaria does not automatically make you resident, because the Act provides a separate rule for people whose centre of vital interests lies in another country. If your case is near the line, settle it against Article 4 and with a tax adviser.
What residence changes
A resident individual declares and is taxed in Bulgaria on income wherever it arises: a Bulgarian salary, rent from a flat abroad, gains on a foreign exchange. A non-resident is taxed only on Bulgarian-source income. The rate is 10% either way; what changes is not the rate but the scope. That is why the answer to „will I pay less if I move“ almost never comes from the percentage.
Do not confuse 183 days with the 90/180 rule
When two countries both claim you
Dual residence is common, because each country applies its own domestic law. The knot is untied by the double taxation treaty between them. Treaties typically run through tie-breakers in order: permanent home, centre of vital interests, habitual abode and, as a last resort, nationality. Treaty relief is not automatic — a procedure runs before the NRA and, where needed, a certificate of residence is issued.
Document your days and your ties
Boarding passes, leases, utility bills and employment contracts evidence both the day count and the centre-of-vital-interests argument. Reconstructing them later is hard.Establish which countries claim you
Assess your position separately under each country's domestic law; where they overlap, move to the treaty tie-breakers.Obtain the certificate of residence
The NRA issues a certificate for treaty purposes, which you present to the other state.Set your filing calendar
As a resident you include foreign income in the annual return; relief for foreign tax follows the method the treaty prescribes.
Confirm the rule at the official source
This is not legal or financial advice
Frequently asked questions
How many days make me a Bulgarian tax resident?
More than 183 days in any 12-month period. The window is not the calendar year; it rolls.
Do arrival and departure days count?
Yes, both count as days of presence. Only time spent solely for education or treatment is excluded.
Is staying under 183 days enough?
Not necessarily. A permanent address and the centre of vital interests are independent tests.
Sources
The information on this page is based on the official sources listed below. Legislation changes — open the links and verify the current position.
- Национална агенция за приходите — Закон за данъците върху доходите на физическите лица (ЗДДФЛ) — https://www.nra.bg/en/document?id=193 · 2026-08-23
- Национална агенция за приходите — Удостоверение за местно лице (СИДДО) — https://nra.bg/wps/portal/nra/mezhdunarodni-deinosti/siddo/udostoverenie-mestno-litse · 2026-08-23
- Европейска комисия — EURES: доходи и данъчно облагане в България — https://ec.europa.eu/eures/main.jsp?catId=8658&countryId=BG · 2026-08-23
- Your Europe (Европейска комисия) — Данъци върху доходите в чужбина: България — https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/bulgaria/index_en.htm · 2026-08-23
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