How do I become a Bulgarian tax resident?

Generally by spending more than 183 days a year in Bulgaria, or by moving your centre of vital interests (home, family, main economic ties) there, then registering with the tax authority. Tax residency, not just living here, is what gives you the 10% on worldwide income.

Can I move to Bulgaria as an EU citizen?

Yes, freely. EU and EEA citizens do not need a visa; you move, register your residence with the migration directorate, and sort tax residency. Non-EU nationals need a permit route.

Will moving to Bulgaria lower my tax automatically?

No. A Bulgarian address alone does nothing if your real life stays elsewhere. You have to genuinely relocate and become tax resident, and your old country may apply exit or extended-liability rules. See the [tax guide](/taxes).

Is Bulgaria in Schengen and the euro?

Yes to both: full Schengen membership since 1 January 2025 and the euro since 1 January 2026. That removes border and currency friction for people relocating from the eurozone.

What does it cost to live in Bulgaria?

Less than Western Europe. Rent and daily costs in Sofia, Plovdiv, and Varna are well below Western capitals and lower in smaller cities. The appeal is the ratio of low tax to low cost, not rock-bottom prices alone.

Do I need a Bulgarian company to move here?

No. Relocation and running a company are separate. Many people move and stay employed or freelance for foreign clients. If you do want a company, see [what is an EOOD](/eood).

Move to Bulgaria: the realistic relocation guide

Why people move to Bulgaria (tax, euro, Schengen, cost) and what it actually takes: residence registration, the tax-residency rules that decide your 10%, healthcare, and banking. The honest checklist, not the brochure.

General information, not legal or tax advice.

10%

Flat tax

Once resident

183

Days rule

Tax residency

2026

Euro since

2025

Schengen since

You have to actually leave the old country

Why Bulgaria

Tax. A flat 10% on income and company profit, 5% on dividends, and a social-contribution cap that makes higher incomes cheap.
Euro since 1 January 2026 and Schengen since 1 January 2025, so money and movement are friction-light.
Cost of living well below Western Europe, especially outside central Sofia.
EU membership, with the treaty network and stability that brings.

Tax residency: what actually moves your 10%

Living in Bulgaria and being tax resident in Bulgaria are not the same thing, and only the second gives you the 10% rate on your worldwide income. You are generally a Bulgarian tax resident if you spend more than 183 days in the country in a 12-month period, or if your centre of vital interests (home, family, main economic ties) is in Bulgaria.

The checklist

1
Establish your legal basis to stay
Varies
EU and EEA citizens register residence directly. Non-EU nationals need a route: the digital nomad visa, or a residence permit designed with a lawyer.
2
Register your residence address
Days to weeks
EU citizens register with the migration directorate and get a residence certificate; non-EU nationals register their permit.
3
Sort tax residency
Cross the 183-day line or move your centre of vital interests, then register with the tax authority. This is what unlocks the 10% on worldwide income.
4
Healthcare and banking
Enrol in the health system (or keep private cover), and open a bank account. Bank onboarding often wants you in person; see banking.

Cost of living, briefly

Bulgaria is one of the cheaper EU countries to live in. Rents and daily costs in Sofia, Plovdiv, and Varna are well below Western European capitals, and lower again in smaller cities. It is not the cheapest place on earth, and quality varies, but the tax-to-cost ratio is the draw.

Which route is yours

EU or EEA citizen: move freely, register residence, sort tax residency. No visa.
Non-EU, foreign income: the digital nomad visa may fit.
Non-EU founder wanting a Bulgarian company: an EOOD plus a residence route designed with a lawyer.
Unsure: the chooser quiz sorts it in four questions.

Written by

Petar Georgiev

Founder, BulgariaHQ

Petar runs Kohi Solutions Ltd, a Bulgarian EOOD registered in Veliko Tarnovo (EU VAT BG206220247), and has built and shipped software products from Bulgaria through it. He writes these guides from the paperwork he has actually filed, and cites the primary source for every number. He is not an accountant or a lawyer, and says so on every page that touches tax or immigration.

Last reviewed July 23, 2026

Frequently asked questions

Sources

Every figure on this page is checked against a primary source. Dates show when we last verified it.

Residency and taxation of individualsPwC Worldwide Tax Summaries · checked Jul 23, 2026
Migration Directorate, Ministry of InteriorRepublic of Bulgaria, Ministry of Interior · checked Jul 23, 2026
Bulgaria and the euro areaEuropean Commission · checked Jul 23, 2026