Bulgaria

Bulgaria is an EU member state and has been part of the EU area since 1 January 2026. For tax purposes, Bulgaria applies several alternative residency criteria, including a 183-day presence test, a permanent address, a centre of vital interests test and certain state-related assignments abroad. Immigration residence remains a separate process.

Informational overview of domestic tax-residency and residence rules.

Tax residency

Under Article 4 of the Personal Income Taxes Act (ЗДДФЛ), an individual is a Bulgarian tax resident, regardless of citizenship, if they satisfy the applicable residency criteria. The main criteria are:

Thus, Bulgaria does not rely solely on a day-count test. The 183-day rule is one independent route to residence, while permanent address and centre of vital interests are subject to the specific rules and limitations set out in Article 4 of the Personal Income Taxes Act. In particular, a permanent address does not result in Bulgarian tax residence where the centre of vital interests is outside Bulgaria.

183-day presence test: The individual is considered resident if they are present in Bulgaria for more than 183 days during any 12-month period. The individual is treated as resident for the calendar year in which the 183-day threshold is exceeded. The day of entry and the day of exit are each counted as days of presence. Periods spent in Bulgaria solely for education or medical treatment are excluded from this test.
Permanent address: Having a permanent address in Bulgaria is a statutory residency criterion. However, a person with a permanent address in Bulgaria is not considered a Bulgarian tax resident if their centre of vital interests is outside Bulgaria.
Centre of vital interests: An individual may be resident where their centre of vital interests is in Bulgaria. The Act states that the centre of vital interests is in Bulgaria where the person’s interests are closely connected with the country. Relevant factors may include the person’s family, property, the place from which they carry out labour, professional or economic activities, and the place from which they manage their property.

Day counting

For the 183-day rule, presence is measured over any rolling 12-month period. The day of entry into Bulgaria and the day of departure from Bulgaria are each counted separately as days of presence. Once the individual exceeds 183 days, Bulgarian tax residence applies for the calendar year in which the 183rd day is exceeded.

Tax consequences

The Bulgarian tax year is the calendar year. Bulgarian tax residents are generally taxed on worldwide income, subject to applicable double-tax-treaty relief. Non-residents are generally taxed on Bulgarian-source income.

Migration / EU residence

EU/EEA and Swiss citizens may reside in Bulgaria under EU free-movement rules; for stays exceeding three months, they must obtain the applicable long-term residence document. Third-country nationals generally require the applicable visa or residence authorisation for stays exceeding 90 days and are subject to the relevant Bulgarian immigration procedures. Holding a residence permit or immigration status does not, by itself, determine Bulgarian tax residency.

Orientation references

Bulgarian Personal Income Taxes Act (ЗДДФЛ), Article 4 (tax-residency criteria)
Bulgarian immigration / EU residence framework