Costs and taxes when selling property in Bulgaria (2026)
What selling a property in Bulgaria costs: notary, registration and transfer fees, documents, and when the seller owes capital gains tax. Worked example in euro.
Updated: · 3 min read
In short: when you sell a property in Bulgaria, most deal costs (local transfer tax, notary fee, registration fee) are paid by the buyer, by law or by custom. The seller pays for the documents (a few dozen euro) and capital gains tax only if they sell soon after acquiring the property. Non-residents may have additional obligations in their country of residence.
Who pays what
| Cost | How much | Usually paid by |
|---|---|---|
| Local acquisition (transfer) tax | 0.1–3% (3% in Sofia) | Buyer (by law, unless agreed otherwise) |
| Notary fee | per the official tariff, plus VAT | Buyer (by custom) |
| Property Register entry fee | 0.1% | Buyer (by custom) |
| Documents (tax valuation, cadastral diagram, encumbrances) | about €30–70 in total | Seller |
| Capital gains tax | 9% of the gain, only if owed | Seller |
| Agency commission | usually 2–3% | Whoever uses an agent. Selling yourself, you save it. |
All fees are calculated on the material interest: the higher of the agreed price and the tax valuation. The split of costs can be negotiated, so put it in the preliminary contract.
Worked example: a €100,000 apartment in Sofia
| Cost | Amount (approx.) |
|---|---|
| Local transfer tax (3%) | €3,000 |
| Notary fee (per tariff, incl. VAT) | about €570 |
| Registration fee (0.1%) | €100 |
| Total for the buyer | about €3,670 |
| Documents for the seller | about €50 |
These amounts are approximate. The notary fee follows a progressive scale in the official Notary Fees Tariff and has a maximum. The notary will give you an exact figure in advance.
When the seller owes capital gains tax
Under Art. 13 of the Personal Income Tax Act, income from selling the following is tax-exempt:
- one residential property per tax year, if more than 3 years have passed between acquisition and sale;
- up to two other properties (plus agricultural and forest land without limit), if more than 5 years have passed;
- property received by inheritance or bequest, regardless of the holding period.
In all other cases tax is due. Example: you bought an apartment 2 years ago for €80,000 and sell it for €100,000.
| Gain (100,000 − 80,000) | €20,000 |
| Minus 10% statutory expenses | − €2,000 |
| Taxable income | €18,000 |
| Tax (10%) | €1,800 |
The income is declared in the annual tax return for the year of the sale, usually due by 30 April of the following year. The purchase price must be documented, most often with the notarial deed from when you bought.
Gifted property, exchanges, sales by companies and sole traders follow different rules, and non-residents may also be taxed in their home country. If in doubt, consult a tax adviser or the National Revenue Agency (NRA).
How to reduce your costs
- Sell without an agent. Commission is often the seller’s biggest cost.
- Prepare documents early to avoid rush orders and a delayed deal.
- Wait for the 3-year mark if you are close to it and selling your only residential property.
- Agree costs clearly in the preliminary contract so there are no surprises at the notary.
Next step: see which documents you need or go back to the full guide.
Sources
This article is for information only and is not legal or tax advice. Rules change. Check the current requirements with a notary, the National Revenue Agency (NRA) or your municipality.