This article provides a detailed overview of the tax residency rules for individuals in Bulgaria for 2025. Here, you will find the complete legal framework defining who qualifies as a tax resident, based exclusively on the current official criteria.
Core Tax Residency Rules in Bulgaria (2025)
Bulgaria applies a multifaceted approach in determining the tax residency status of individuals. The framework combines several principal rules that are commonly referenced in international taxation. The country does not solely use the ‘days of stay’ test, but rather integrates several personal and economic connection criteria.
| Rule | Applies in Bulgaria? | Explanation |
|---|---|---|
| 183-Days Rule | Yes | If an individual spends 183 days or more in Bulgaria in any 12-month period, they are considered tax residents. |
| Center of Economic Interest | Yes | Individuals whose vital economic interests (employment, business, property, etc.) are in Bulgaria may be deemed residents. |
| Habitual Residence | Yes | Persons with habitual or permanent residence in Bulgaria generally acquire tax resident status. |
| Center of Family | Yes | If a person’s family (spouse and minor children) reside in Bulgaria, this can establish residency. |
| Citizenship | No | Bulgarian citizenship alone does not confer tax residency without meeting one of the above tests. |
| Extended Temporary Stay | No | Bulgaria does not apply a special rule based on extended temporary stay alone. |
Summary Table: Key Tax Residency Criteria
| Criteria | Applies (Yes/No) |
|---|---|
| Minimum Days of Stay | 0 (Not solely determinative) |
| 183-Day Physical Presence | Yes |
| Center of Economic Interest | Yes |
| Habitual Residence | Yes |
| Center of Family | Yes |
| Citizenship | No |
Additional Residency Provisions and Special Cases
- Official Assignments Abroad: Bulgarian citizens assigned abroad by a Bulgarian company or the State remain tax residents, regardless of time spent physically in Bulgaria.
- Double Tax Treaty (DTT) Overrides: When a Double Tax Treaty applies, its residency tiebreaker provisions supersede the domestic Bulgarian rules. International treaties therefore have the ultimate authority where conflicts may arise.
Practical Scenarios for Tax Residency
In summary, Bulgarian tax residency may be established through several overlapping connections, not limited to time spent in the country. Residency is generally triggered if any of the following are true in 2025:
- The individual is present in Bulgaria for at least 183 days within any 12-month period;
- Their economic center of interest—such as permanent employment, main business activity, or property holdings—is within Bulgaria;
- They maintain habitual or permanent residence in Bulgaria;
- Their immediate family (spouse and minor children) primarily lives in Bulgaria.
Citizenship and temporary stays alone are insufficient for tax residency if none of the core criteria above are satisfied.
Interaction with Double Tax Treaties
If an individual is a potential tax resident in more than one country (e.g., under both Bulgarian criteria and another nation’s rules), Bulgaria respects the outcome of an effective Double Tax Treaty (DTT). These treaties use a standardized hierarchy (permanent home, center of vital interests, habitual abode, nationality) to resolve residency conflicts. This prevents dual taxation and clarifies in which country you will be considered a tax resident for treaty purposes. For reference, official government information is available at nra.bg.
Pro Tips: Navigating Bulgarian Tax Residency in 2025
- Track Your Days: Always keep clear records of time physically spent in Bulgaria each year—even if you think other criteria might apply. The 183-day rule is decisive for many expatriates and remote workers.
- Review Economic Ties: Assess where your main income sources, employment, and business operations are located, as Bulgaria places strong weight on your economic interests.
- Check Family Arrangements: If you have a spouse or minor children, consider their place of residence when reviewing your own residency exposure—their location can affect your tax status.
- Assess DTT Coverage: If you have connections to more than one country, always check whether a Double Tax Treaty applies. This could override local residency rules and prevent double taxation.
- Assignment Abroad: If sent by a Bulgarian company or the State to work abroad, you may remain a Bulgarian tax resident by default, even if absent for extended periods.
Overall, Bulgaria’s tax residency rules for 2025 present a multifactor test combining physical presence, personal, and economic ties. The central points are that neither nationality nor temporary presence alone is sufficient to trigger residency—core connections to Bulgaria must exist. Double Tax Treaties serve as an important dispute resolution mechanism, especially for internationally mobile individuals. Staying aware of each criterion, and maintaining organized documentation of your movements and activities, is key to ensuring correct tax status in Bulgaria.