Property tax and waste fee when you live abroad

Property tax and the household waste fee are paid to the municipality where the property is located, wherever you live. The owner is liable, or the holder of a right of use if one has been granted. The municipality calculates the amounts; it is not required to send you a notice, so check what you owe yourself.

discount

5%

on the full tax paid by 30 April

instalments

30.06 and 31.10

for property tax

declaration

31 October

for a property unused next year

Deadlines

How to pay from abroad

1. Check what you owe

   On egov.bg: “My space” → “Obligations” → “Local taxes and fees”, or on the municipality’s portal (in Sofia, szp.sofia.bg). According to Sofia Municipality, you log in with a qualified electronic signature, a personal identification code (PIK) from the National Revenue Agency (NRA) or the National Social Security Institute, or a PIN from the municipality.

2. Pay online

   Through the same portals or through the online banking of a Bulgarian bank — many banks let you check and pay local taxes and fees.

3. Or by bank transfer from abroad

   In euro to the municipality’s IBAN, shown on its website. In the payment reference give your EGN (or LNCh), the property address and the type of payment. Municipalities use payment type codes — for example 44 21 00 for the tax and 44 24 00 for the fee; confirm them on the municipality’s website.

4. Or through someone in Bulgaria

   A relative or friend can pay for you at a municipal office, a post office, a bank or an EasyPay counter, giving your EGN and the property.

A property you do not use

If your home in Bulgaria is not used for the whole year, the municipality does not charge the part of the fee for collecting, transporting and treating waste. You must file a declaration by 31 October of the previous year with the municipality where the property is, using the form and procedure in the municipal ordinance. The rest of the fee is still payable.

When to file a declaration

• After a purchase or gift by notarial deed, no declaration for the annual tax is needed — the municipality receives the data directly.
• After an inheritance, the heirs file a declaration within 6 months of the opening of the succession with the municipality of the deceased’s last address (or, if they lived abroad, where most of the property is). If they do not, the municipality opens a tax record itself.
• For the main dwelling relief (50% lower tax) you file a declaration. It applies to one home only, the one you live in. If you live abroad permanently, ask the municipality whether you qualify.
• For a new building that does not need a certificate of use, the declaration is due within 2 months.

Failing to file a declaration on time or giving false data is punishable by a fine under Art. 123 of the Act.

If you do not pay

• After the deadline interest is charged on the unpaid amount.
• The debt is a public receivable. The municipality can enforce it through a public enforcement officer under the Tax and Social Security Procedure Code or through a bailiff.
• Before you sell the property, you must pay the tax up to and including the month of sale.