Bulgaria Tax Residency Rules
Bulgaria treats you as a tax resident if you have a permanent address in Bulgaria, spend more than 183 days in any 12-month period in the country, or have your centre of vital interests in Bulgaria.
| Residency threshold | 183 days |
| Counting window | Rolling 12-month |
| Rule type | Day-count |
| Complexity | Centre of interests applies |
| Tax year | Jan 1 – Dec 31 |
| Official source | Official source ↗ |
How Bulgaria determines residency
Bulgaria treats you as a tax resident if you have a permanent address in Bulgaria, spend more than 183 days in any 12-month period in the country, or have your centre of vital interests in Bulgaria. You are resident for the calendar year in which your stay exceeds 183 days; entry and exit days each count.
A permanent address alone does not make you resident if your centre of vital interests is outside Bulgaria — the centre of vital interests (family, property, work, and where you manage your assets) is decisive. Days spent solely for education or medical treatment do not count. Bulgaria applies a 10% flat income tax.
- More than 183 days in any 12-month period (entry and exit days both count)
- Permanent address in Bulgaria (unless the centre of vital interests is abroad)
- Centre of vital interests in Bulgaria (family, property, work, place of asset management)
Calculate your days in Bulgaria
Track your stays against the threshold and see exactly where you stand.
Evidence to keep
Documents that support (or rebut) a Bulgaria residency position. Not exhaustive — advisory only.
To prove residency
- Certificate of Tax Residence (NRA) Tier 1 · decisive
- Long-term lease agreement Tier 2
- Utility bills in your name Tier 2
To rebut residency
- Foreign tax residency certificate Tier 1 · decisive
- Airline tickets / boarding passes Tier 3
Frequently asked questions
What is the tax residency threshold in Bulgaria?
Bulgaria generally treats you as a tax resident once you reach 183 days, measured over a rolling 12-month window.
Does Bulgaria use a calendar year or a rolling window?
Bulgaria's counting window is: Rolling 12-month. This determines how days are aggregated when testing the threshold.
Can I be tax resident in Bulgaria with fewer than 183 days?
Yes — beyond the day count, Bulgaria also considers: Permanent address in Bulgaria (unless the centre of vital interests is abroad); Centre of vital interests in Bulgaria (family, property, work, place of asset management).
Related guides and tools
Tracking Bulgaria alongside other countries?
Elcano monitors your day count in Bulgaria and every other jurisdiction you track — in one place. Free, no signup required.
Open ElcanoThis page is for informational purposes only and does not constitute tax or legal advice. Residency rules are applied on a facts-and-circumstances basis. Verify with official sources and consult a qualified advisor for your specific situation.