FlagSageKey facts
| Tax basis | Residence-based |
|---|---|
| Tax year | Calendar year (1 January to 31 December) |
| Taxes citizens abroad | Not as a general rule |
| Residence tests recorded | 3 |
| Region | Europe |
How Bulgaria decides tax residence
Each test is recorded separately with its own ID. Meeting or missing one test does not settle residence on its own.
Permanent address in Bulgaria
Under Article 4 of the Personal Income Taxes Act, a person with a permanent address in Bulgaria is a local (resident) individual for tax purposes. A person who has a permanent address in Bulgaria but whose centre of vital interests is not in the country is not treated as resident.
More than 183 days in a 12-month period
A person who stays in Bulgaria for more than 183 days in any 12-month period is resident, and is regarded as resident for the year in which the stay exceeds 183 days. The day of leaving and the day of entering the country each count as days of stay in Bulgaria. A stay only for education or medical treatment is not counted as a stay in Bulgaria.
Centre of vital interests in Bulgaria
A person whose centre of vital interests is in Bulgaria is resident. This applies when the person's interests are closely connected with the country, taking into account family, property, the place from which they carry out employment, professional or business activity, and the place from which they manage their property.
Arriving, leaving and part years
Under BG-RES-02, a person is regarded as resident for the year in which their stay exceeds 183 days. The sources checked do not set out departure rules; check the current NRA guidance.
Social security
Bulgaria applies the EU rules on social security coordination: a person is generally covered by one country's system at a time, and a PD A1 form can show continued home-country cover during a temporary posting. Check national contribution rules with the Bulgarian social security authorities.
Living base
EU citizens can stay in Bulgaria for up to three months without registering and may need to register for longer stays; after five years of continuous lawful residence they acquire the right of permanent residence. Non-EU nationals generally need a visa or residence permit, handled by the Migration Directorate of the Ministry of Interior. A permit or a registered address does not by itself decide tax residence; BG-RES-01 shows that a permanent address without a centre of vital interests in Bulgaria is not enough.
How visas, permits and tax residence differ
Citizenship
Bulgarian citizenship is acquired mainly by descent or by naturalization after a period of lawful residence, with other routes set by national law. This record has not verified the current residence period or the position on dual citizenship; check the competent Bulgarian authority's current guidance.
Questions to take to a professional
- Do I have a permanent address in Bulgaria, and where is my centre of vital interests?
- How many days, counting days of entry and exit, have I stayed in Bulgaria in each 12-month period, and in which year does my stay exceed 183 days?
- Do any of my days in Bulgaria fall under the exclusion for education or medical treatment?
- Does another country also treat me as tax resident, and how does the tax treaty decide my residence?
- What evidence would the NRA ask for before issuing a certificate of residence for treaty purposes?
- What happens to my Bulgarian residence status in the year I leave Bulgaria?
Official authorities
Sources
- Местни и чужди лица - Национална агенция за приходитеOfficial guidance
- Bulgaria - Information on Residency for tax purposes (OECD AEOI portal)Official guidance
- Social security cover when you live or work in another EU country - Your EuropeOfficial guidance
- Residence rights when living abroad in the EU - Your EuropeOfficial guidance
Other countries in Europe
- Countries covered
- Bulgaria
- Sources
- 4 sources listed above
- Tax year
- Current rules as checked
- Review
- Not professionally reviewed
Sources checked November 8, 2026