Bulgaria
Residency route coverage
Country facts
Identity
| Local name | България |
|---|---|
| ISO code | BGR |
| Region | Europe |
| Currency | EUR as of 2026-08-25[3][7][8] |
| Official languages | bg as of 2026-08-25[7] |
Memberships
| Memberships |
|
|---|
Permanent residence
| Qualifying years | Recorded at the source, but not reducible to a single value as of 2026-08-25[2][13] |
|---|---|
| Language requirement | Not established from a qualifying source |
| Integration requirement | Not established from a qualifying source |
| Income requirement | Recorded at the source, but not reducible to a single value as of 2026-08-25[2] |
Citizenship
| Years to naturalisation | Not established from a qualifying source |
|---|---|
| of which on permanent residence | Not established from a qualifying source |
| Dual citizenship | Not established from a qualifying source |
| Language requirement | Not established from a qualifying source |
| Citizenship test required | Not established from a qualifying source |
Tax
| Tax-residency day threshold | 183 as of 2026-08-25[9] |
|---|---|
| Other tax-residency triggers | registered residence, centre of vital interests as of 2026-08-25[9] 'Permanent address in Bulgaria' is recorded as registered_residence. |
| Headline income tax rate | 10% as of 2026-08-25[9] Tax on the total annual tax base is the base multiplied by 10 per cent. Separate rates apply to other bases: 15 per cent on the annual tax base for business activity as a sole trader, 5 per cent on dividends and liquidation shares, and 10 or 7 per cent on certain final taxes. |
| Income tax structure | flat as of 2026-08-25[9] |
| Net-wealth tax | Not established from a qualifying source |
| Inheritance or estate tax | Not established from a qualifying source |
Your next step
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Reference figures
| national minimum monthly wage |
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|---|---|
| average gross monthly wage |
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Changes
Recent changes
| 2022-04-01 | Bulgaria abolished naturalisation by investment. The Act amending the Bulgarian Citizenship Act, promulgated in State Gazette issue 26 of 1 April 2022, repealed art. 12a and art. 14a outright, repealed art. 22(1)(4), art. 32a(2) and art. 35(1)(5), and terminated all proceedings under the repealed articles that had not been concluded when the Act entered into force. Persons already naturalised on those grounds must notify changes in the underlying investments within 14 days, and the naturalisation may be revoked where the investments were not maintained for at least one year (former art. 12a) or two years (former art. 14a).[5] |
|---|---|
| 2025-06-27 | An Act amending the Foreigners in the Republic of Bulgaria Act was promulgated in State Gazette issue 52 of 27 June 2025. Among other changes it rewrote чл. 24, ал. 1, т. 6, adding a tax-compliance condition and an annual turnover test of at least BGN 100,000 for each of the two years preceding registration of the trade representation, and capping the number of representatives who may obtain a permit on that ground at two; it also created new чл. 24р and чл. 24с and amended чл. 25. Affects: long-stay residence permit — representative of a foreign commercial company with a trade representation registered at the Bulgarian Chamber of Commerce and Industry (Foreigners Act, art. 24(1)(6))[6] |
| 2026-01-01 | Bulgaria adopted the euro and became the 21st member of the euro area. The Council adopted the final three legal acts on 8 July 2025 and fixed the conversion rate at 1.95583 leva per euro. Statutory residence thresholds in the Foreigners Act are still stated in leva by every source consulted.[3][7][8] |
| 2025-06-27 | The Act amending and supplementing the Foreigners Act, State Gazette issue 52 of 27 June 2025, created a digital-nomad ground for long-stay residence — a new чл. 24, ал. 1, т. 23 with a new чл. 24с setting an average-annual-income test of 50 minimum monthly wages, a one-year permit extendable once, and a new definition at § 1, т. 36 of the supplementary provisions — and a new чл. 24р granting long-stay residence of up to one year to foreigners admitted for specialisation training. The same paragraph repealed point 22 of чл. 24, ал. 1; the ground that point contained is not established. Affects: long-stay residence permit — digital nomad (Foreigners Act, art. 24(1)(23) in conjunction with art. 24s), long-stay residence permit — person admitted for specialisation training (Foreigners Act, art. 24r)[6] |
| 2025-12-16 | Council of Ministers Decree № 286 of 12 December 2025, promulgated in State Gazette issue 109 of 16 December 2025, amended the implementing rules of the Foreigners Act. It inserted чл. 32г, the procedure and document list for the digital-nomad permit, which had no procedure until then; rewrote чл. 27 so that the religious-minister ground rests on a document from the Directorate 'Religious Denominations' of the Council of Ministers alone; and rewrote чл. 13, ал. 1 on the documents a family member files after entry, adding a new Annex 2a. Its final provision states that these amendments enter into force three days after promulgation. Affects: long-stay residence permit — digital nomad (Foreigners Act, art. 24(1)(23) in conjunction with art. 24s), long-stay residence permit — foreign religious minister invited by a registered denomination (Foreigners Act, art. 24(1)(16)), long-stay residence permit — family member of a foreigner with long-stay or permanent residence, asylum or international protection (Foreigners Act, art. 24(1)(13))[4] |
Verification
| Sources cited | 14 |
|---|---|
| of which official (tier 1) | 14 |
| Oldest as-of date | 2025-11-13 |
| Newest as-of date | 2026-08-25 |
| Reviewed on | 2026-08-26 |
| Schema version | 1.1 |
Sources
- [1] Разрешаване на продължително пребиваване на чужденци — информация за предоставяне на услуга
Администрация на Министерския съвет — Административен регистър (ИИСДА) · official guidance · Tier 1 · Accessed 2026-08-25 - [2] 1077 Разрешаване на постоянно пребиваване на чужденци — информация за предоставяне на услуга
Администрация на Министерския съвет — Административен регистър (ИИСДА) · official guidance · Tier 1 · Accessed 2026-08-25 - [3] Bulgaria ready to use the euro from 1 January 2026: Council takes final steps
Council of the European Union · official portal · Tier 1 · Published 2025-07-08 · Accessed 2026-08-25 - [4] Постановление № 286 от 12 декември 2025 г. за изменение и допълнение на нормативни актове (изм. и доп. на Правилника за прилагане на Закона за чужденците в Република България)
Държавен вестник · gazette · Tier 1 · Published 2025-12-16 · Accessed 2026-08-25 - [5] Закон за изменение на Закона за българското гражданство (отменя чл. 12а и чл. 14а)
Държавен вестник (Народно събрание) · gazette · Tier 1 · Published 2022-04-01 · Accessed 2026-08-25 - [6] Закон за изменение и допълнение на Закона за чужденците в Република България
Държавен вестник (Народно събрание) · gazette · Tier 1 · Published 2025-06-27 · Accessed 2026-08-25 - [7] Bulgaria – EU country
European Union (Directorate-General for Communication) · official portal · Tier 1 · Accessed 2026-08-25 - [8] evroto.bg — Official website for adoption of the Euro in the Republic of Bulgaria
Република България (официален правителствен сайт за еврото) · official portal · Tier 1 · Accessed 2026-08-25 - [9] Personal Income Taxes
Ministry of Finance of the Republic of Bulgaria · official guidance · Tier 1 · Accessed 2026-08-25 - [10] Общ режим за работа на граждани на трети държави в България
Министерство на труда и социалната политика · official guidance · Tier 1 · Accessed 2026-08-25 - [11] Наети лица и средна работна заплата – I тримесечие 2026 година
Национален статистически институт · official portal · Tier 1 · Published 2026-05-15 · Accessed 2026-08-25 - [12] Постановление № 243 на Министерския съвет от 13 ноември 2025 г. за определяне размера на минималната работна заплата за страната
Министерски съвет на Република България · official guidance · Tier 1 · Published 2025-11-13 · Accessed 2026-08-25 - [13] Закон за чужденците в Република България (консолидиран текст)
Министерство на иновациите и растежа (публикуван текст на закона) · statute · Tier 1 · Published 2022-03-18 · Accessed 2026-08-25 · Amended by bg-dv-zid-zchrb-52-2025 - [14] Закон за трудовата миграция и трудовата мобилност (консолидиран текст, PDF)
Министерство на труда и социалната политика · statute · Tier 1 · Accessed 2026-08-25