ResidencyEuropeBulgaria residency and tax residence
Bulgarian residence is a registration certificate for EU citizens and a D visa followed by a residence permit for everyone else. Since 2025 the routes include a digital nomad permit; as of October 2026, people staying more than 183 days in any 12-month period, or whose centre of vital interests is in Bulgaria, are tax resident.
Updated
EU and EEA citizens apply to the Migration Directorate or a regional police directorate within three months of arrival and usually receive their registration certificate on the same day, valid for up to five years. They qualify through work or self-employment, or through health insurance and sufficient means. After five years of lawful residence they can obtain permanent residence.
Non-EU citizens first obtain a type D visa, valid for up to six months, and then apply for a residence permit in Bulgaria. The main routes are representing a registered trade office of a foreign company whose turnover was at least BGN 100,000 (€51,129) in each of the two previous years, buying Bulgarian property worth at least BGN 600,000 (€306,775), drawing a pension with sufficient means, and the digital nomad permit.
The digital nomad permit was adopted in June 2025, with implementing rules in December 2025. Applicants need annual income of at least 50 minimum monthly wages from employers or clients outside Bulgaria, may not work for Bulgarian clients, and receive a one-year permit that can be extended once. A trade office represents its foreign company but may not trade itself; operating income needs a separate Bulgarian company.
Tax residence follows its own test: you are resident if you spend more than 183 days in Bulgaria in any 12-month period or your centre of vital interests is there. In our experience, permit renewals go more smoothly when you genuinely live in Bulgaria; trips made only to renew invite questions.
Bulgarian immigration lawyers prepare and file the applications and give legal advice; Redomiciled coordinates the move.
Who it suits
EU founders and remote workers
You can register quickly and want to base yourself and your company in Bulgaria.
Non-EU owners of established companies
Your foreign company meets the turnover test and can open a trade office in Bulgaria.
Remote employees and freelancers from outside the EU
You earn from clients or employers abroad and want one or two years in the EU.
Retirees and property buyers
You live on a pension or plan to buy property and want a straightforward residence permit.
Requirements
- Required
Bulgarian address
Rented or owned; needed for the certificate or permit and for local registrations.
- Required
Health insurance
Required for EU certificates based on sufficient means and for non-EU permits.
- Required
Proof of the qualifying basis
Work, sufficient means, trade office, property, pension or remote income, depending on the route.
- Required
Type D visa for non-EU citizens
Obtained from a Bulgarian consulate before applying for the residence permit.
- Required
Time in Bulgaria
Permanent residence requires five years with limited absences, and tax residence depends on days and ties.
- Depends on your case
Bulgarian bank account
Needed for pensioners receiving their pension under that route and expected in practice for most applicants.
- Depends on your case
Bulgarian company
Useful for operating income but not needed for most residence routes.
Documents
- PassportValid for the whole intended stay.
- Address evidenceLease or title deed for the Bulgarian address.
- Health insurance policyCovering the period of stay.
- Proof of income or meansBank statements, pension certificate, or employment and client contracts, depending on the route.
- Route-specific papersTrade office registration with the company's tax and turnover evidence, the property deed, or the remote work contracts.
Timeline
- 1Choose the routeMatch nationality, income and plans to the right legal basis.
- 2Prepare the basisRegister a trade office, buy property or gather income evidence; EU citizens rent a home and arrange insurance.
- 3Type D visa (non-EU)Apply at a Bulgarian consulate; the visa allows stays of up to 180 days.
- 4Residence applicationFiled with the Migration Directorate; EU citizens usually receive their certificate the same day.
- 5Local registrationsTax registration, bank account and, where relevant, health insurance and social security.
- 6Renewals and permanent residenceNon-EU permits are renewed regularly; permanent residence is possible after five years.
Tax notes
- You are Bulgarian tax resident if you spend more than 183 days in the country in any 12-month period or your centre of vital interests is there. A permanent address alone does not make you resident if your vital interests are elsewhere.
- Residents pay a flat 10% on their worldwide income and 5% on dividends; sole traders pay 15%.
- Your previous country may continue to treat you as resident, especially if you keep a home, family or business there. Exit rules, controlled foreign company rules and tax treaties decide the outcome, so take advice in both countries.
- A foreign company managed from Bulgaria by a resident owner may have a permanent establishment in Bulgaria and face Bulgarian corporate tax.
General information, not tax advice. Your position depends on your circumstances.
Banking fit
- A personal Bulgarian account is usually straightforward once you have an address and a residence document, subject to the bank's own checks.
- Pensioners need a Bulgarian account to receive their pension under the pensioner route.
- As a Bulgarian tax resident, information on your foreign accounts reaches the National Revenue Agency through automatic exchange, so keep those accounts documented.
Questions
How can an EU citizen move to Bulgaria?
Register within three months of arrival with the Migration Directorate or a regional police directorate. You need a passport or ID, an address and proof of work, self-employment or health insurance with sufficient means. The certificate is usually issued the same day and lasts up to five years.
Does Bulgaria have a digital nomad visa?
Yes. A digital nomad residence permit was adopted in June 2025, with implementing rules from December 2025. Applicants need annual income of at least 50 minimum monthly wages from employers or clients outside Bulgaria. The permit lasts one year and can be extended once.
Can I get Bulgarian residency by buying property?
Yes. Non-EU citizens who buy Bulgarian property worth at least BGN 600,000, about €306,775, can apply for a long-term residence permit after obtaining a D visa. The permit is renewed regularly, and permanent residence can follow after five years.
How many days do I need to spend in Bulgaria to be tax resident?
More than 183 days in any 12-month period, or a centre of vital interests in Bulgaria. Fewer days can still make you resident if your home, family and business are there, and your previous country applies its own tests.
Can I get Bulgarian citizenship by investment?
No. Bulgaria abolished citizenship by investment in 2022. Investment can still support a residence permit, which can lead to permanent residence after five years.
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Sources
- European Commission: Bulgaria and the euro, retrieved 2026-10-25
- Ministry of Finance: Corporate income tax, retrieved 2026-10-25
- National Revenue Agency: Annual tax on personal income, retrieved 2026-10-25
- National Revenue Agency: Tax on dividends, retrieved 2026-10-25
- National Revenue Agency: VAT registration, retrieved 2026-10-25
- National Revenue Agency: VAT in Bulgaria, retrieved 2026-10-25
- Registry Agency: Commercial Act (text as of January 2026), retrieved 2026-10-25
- Registry Agency: State fees in euro from 1 January 2026, retrieved 2026-10-25
- Registry Agency: Commercial Register and Register of Non-Profit Legal Entities Act, retrieved 2026-10-25
- National Statistical Institute, NRA and Registry Agency: Order on annual financial statements 2025, retrieved 2026-10-25
- National Revenue Agency: Filing the corporate tax return, retrieved 2026-10-25
- National Revenue Agency: Resident and non-resident individuals, retrieved 2026-10-25
- Ministry of Interior, Migration Directorate: Citizens of the EU, retrieved 2026-10-25
- Ministry of Labour and Social Policy: Foreigners in the Republic of Bulgaria Act (consolidated, 2026), retrieved 2026-10-25
- State Gazette No. 52/2025: amendments to the Foreigners Act (digital nomads), retrieved 2026-10-25
- State Gazette No. 109/2025: Council of Ministers Decree No. 286 (implementing rules), retrieved 2026-10-25
- Ministry of Foreign Affairs: Visa type D, retrieved 2026-10-25
- National Assembly: Citizenship by investment abolished (24 March 2022), retrieved 2026-10-25
- Bulgarian National Bank: New reporting of accounts held abroad (11 March 2026), retrieved 2026-10-25
- Council of the EU: Land border controls with Bulgaria and Romania lifted (12 December 2024), retrieved 2026-10-25
- Redomiciled internal briefing: Bulgaria relocation and tax, retrieved 2026-10-25
Reviewed by the Redomiciled team on .
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