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Property Taxes in Bulgaria
Property Taxes in Bulgaria

Property Taxes in Bulgaria

Taxpayers are natural and legal persons who are owners of immovable property, e.g. buildings. Property tax rate is 0,15%. If the owner is a company, the tax base is the book value of the property.

Rental Income Received: Personal income tax is due on an annual basis. 20% of the income is regarded as non-taxable. If the real estate and/or the movable property are owned by more than one person, the income is divided in proportion to the participation in the ownership. If the rent is payable to a non-Bulgarian tax resident, a 15% withholding tax is levied.

 


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