Individual - Residence

Last reviewed - 05 March 2024

Irrespective of their citizenship, an individual is considered a Bulgarian tax resident if they fulfil one or more of the following criteria:

  • They have a permanent address in Bulgaria (but only if their centre of vital interests is also in Bulgaria, please see below).
  • They reside in Bulgaria more than 183 days in any 12-month period. In this case, the individual becomes a Bulgarian tax resident in the calendar year in which the 183rd day was exceeded.
  • They have been assigned abroad by a Bulgarian company or the State.
  • Their centre of vital interests is in Bulgaria (determined with regard to the individual’s personal and economic ties to the country).

If a double tax treaty (DTT) is in place, the tax residency status is determined in accordance with the provisions of the DTT, which prevail over domestic legislation.

A foreign tax resident is any individual who is not a Bulgarian tax resident.