It is important to know that the act stipulates only a framework for the tax due, the specific rate is set by each separate municipality and accordingly the rates may differ.

Annual real estate tax

Real estate tax is paid in two equal instalments within the following deadlines:

First instalment (1 March until 30 June of the respective year);

Second instalment (by 30 October of the respective year).

It is important to know that those who prepay the tax for the full year by 30 April have  the right to a discount of 5% of the tax due.

Between 0,1 and 4,5 per mille of the tax assessment of the real estate. The specific amount is set in the Ordinance on the local taxes and fees adopted by the respective municipal council.

Annual motor vehicle tax

The motor vehicle tax is paid in two equal instalments within the following deadlines:

• First instalment (1 March until 30 June of the respective year);
• Second instalment (by 30 October of the respective year).

It is important to know that those who prepay the tax for the full year by 30 April have  the right to a discount of 5% of the tax due.

The tax is determined based on a formula which includes three components:

• the engine power of the vehicle;
• the manufacturing year of the vehicle;
• the environmental category of the vehicle.

Tax upon acquisition of property  and motor vehicles by way of donation  and against consideration

In case of acquisition of property without consideration the tax should be paid within two months as of possession of the property (except the transfer of right on real estate and motor vehicles

Upon acquisition of property by way of donation and real estate and motor vehicles against consideration the tax is paid upon the transfer of the rights on the real estate and the motor vehicles.

In case of acquisition of property without consideration:
- 0,4 to 0,8 % of the assessment of the property in case of donation between brothers and sisters and their children;

Upon acquisition of property against consideration:
- 0,1 to 3 % of the assessment of the transferred property. The specific amount is set by the municipal council in the Ordinance on the size of the local taxes and fees.

Patent tax

Patent tax is paid in four equal instalments:

• For the first quarter – by 31 January;
• For the second quarter – by 30 April;
• For the third quarter – 31 July;
• For the fourth quarter – by 31 October.

The municipal council determines the size of the patent tax in the Ordinance on the size of local taxes and fees. The amount is set within limits in accordance with Appendix No 4 of the LTFA and depends on the location of the site on the territory of the respective municipality.

Tourist tax

The tourist tax due for the calendar year is paid by the tax liable person by the 15th day of the month following the month during which the accommodation services per night occurred.

The municipal council sets the size of the tax in the Ordinance on the local taxes and fees within limits of BGN 0,20 to BGN 3,00 per night.

Tax on taxi services to passengers

The tax is paid prior to obtaining the permit to render taxi services in accordance with the Automobile Transport Act.

The municipal council sets the size of the tax for the respective year in the range between  BGN 300 and BGN 1000 in the Ordinance on the local taxes and fees.

It is important to know that the information regarding the liable persons, the subjects taxed with local taxes and fees, their tax assessments and reporting values is provided on a daily basis by the municipalities to the Ministry of Finance.

More information regarding the e-services related to local taxes and fees is available on the website of your municipality and on the following website.