Bulgaria tax residency: the 183-day rule
Bulgaria treats you as a tax resident at 183 days in any rolling 12-month window — but the day count is only the part we can calculate. It is one of Bulgaria's tests, not the whole rule (see the others below). Source: National Revenue Agency (NRA) of Bulgaria, last reviewed 2026-06-26.
183 days isn't the only route — Bulgaria can also treat you as resident on non-day grounds (permanent address in bulgaria (qualified), centre of vital interests in bulgaria, sent abroad on assignment of the bulgarian state (and family)). See every test below.
Spend 183 days or more in Bulgaria across any rolling 12-month window — the count does not reset on 1 January — and residency can attach.
Reviewed by Quentin Dupard, founder · last reviewed 2026-06-26 · How we research
- Threshold
- 183 days
- Counting window
- 12-month rolling
- Day-based test
- 1
- Last reviewed
- 2026-06-26
How does Bulgaria count days for tax residency?
According to National Revenue Agency (NRA) of Bulgaria, you become a tax resident of Bulgaria once you spend 183 days or more there in any rolling 12-month window. Crucially, this is a rolling window: it does not reset on 1 January. Any qualifying span that contains enough days can trigger residency, so you have to watch a moving window rather than a fixed year.
183-day rule (any 12 months)
183 days · any rolling 12-month windowSpend 183 days or more in Bulgaria across any rolling 12-month window — the count does not reset on 1 January — and residency can attach.
Under Bulgaria's Personal Income Taxes Act, an individual is tax resident if they reside in Bulgaria more than 183 days in ANY 12-month period (not a fixed calendar year) — they become resident for the calendar year in which the 183rd day is exceeded. Crucially, residency can ALSO trigger on non-day grounds: a permanent address in Bulgaria (only if the centre of vital interests is also there), a centre of vital interests in Bulgaria (personal/economic ties — family, property, place of work/business), or being assigned abroad by the Bulgarian state or a Bulgarian company. Any one ground suffices; a person under 183 days can still be resident via centre of vital interests. Double tax treaties override domestic rules. Bulgaria has a digital nomad visa (launched 20 Dec 2025) but it grants NO special foreign-income exemption — once you become tax resident, worldwide income is taxed at the flat 10% rate.
What else makes you a tax resident of Bulgaria?
The day count is only one route. Bulgaria can also make you a tax resident through any one of the following — regardless of how few days you spend there. These don't depend on a day count, so Yuravia can't track them for you; weigh them against your own situation.
Permanent address in Bulgaria (qualified)
Art. 4(1)(1): a person with a permanent (registered) address in Bulgaria is resident — but Art. 4(5) overrides this: someone with a Bulgarian permanent address whose centre of vital interests is NOT in Bulgaria is NOT a resident, so in practice permanent address only triggers residency together with the centre-of-vital-interests test.
Centre of vital interests in Bulgaria
Art. 4(1)(4) & 4(4): resident if the person's personal and economic ties are closely connected with Bulgaria, weighing family, property, place of employment/professional/business activity, and the place from which property is managed.
Sent abroad on assignment of the Bulgarian State (and family)
Art. 4(1)(3): a person sent abroad on assignment by the Bulgarian State, its authorities/organisations, or a Bulgarian enterprise — together with the members of his/her family — remains a Bulgarian tax resident regardless of days spent abroad.
Bulgaria at a glance
- Tax year
- 1 January – 31 December (calendar year); annual return due 30 April of the following year
- How days are counted
- Counts days of physical presence in Bulgaria within any 12-month period. PwC/NRA guidance does not provide an explicit arrival/departure part-day rule; in practice any day with physical presence in the country is generally treated as a day of stay. Treat this as unconfirmed at the part-day level.
- What residency means
- Worldwide income (tax residents are taxed on their worldwide income; non-residents only on Bulgarian-source income)
- Notable regime
- Flat 10% personal income tax (lowest headline rate in the EU); freelancers/sole traders get a 25% statutory expense deduction, lowering the effective rate to ~7.5%. No special expat/non-dom regime.
Official source
National Revenue Agency (NRA) of Bulgaria. View the primary guidance ↗
Rule last checked against this source on 2026-06-26.
Count your days in Bulgaria
The day count is the one test you can actually calculate — the home, family and ties tests above, you can’t. Use a free calculator to see exactly how close you are to Bulgaria's 183-day threshold — or let Yuravia track it automatically across every country at once and warn you before you cross a line.
Frequently asked questions
How many days can I stay in Bulgaria without becoming a tax resident?
According to National Revenue Agency (NRA) of Bulgaria, Bulgaria treats you as a tax resident at 183 days across any rolling 12-month window (the "183-day rule (any 12 months)"). Staying under that is necessary but not sufficient — a permanent home, family, or your centre of vital interests can make you resident on fewer days.
Is the day count the only way to become a tax resident of Bulgaria?
No. Beyond the day count, Bulgaria can treat you as resident through permanent address in bulgaria (qualified), centre of vital interests in bulgaria, sent abroad on assignment of the bulgarian state (and family) — any one of these can apply even if you stay well under 183 days. They don't depend on counting days, so confirm them against your own circumstances.
What counts as a day of presence in Bulgaria?
In most jurisdictions any day on which you are physically present — including the arrival and departure days — counts as a full day. Treating both as counted is the conservative assumption. Always confirm the exact rule with National Revenue Agency (NRA) of Bulgaria.
What is the official source for Bulgaria's tax-residency rule?
National Revenue Agency (NRA) of Bulgaria. The rule on this page was last checked against that source on 2026-06-26. Thresholds and tests change, so confirm before relying on it.
Related guides
Other countries
United States
Albania
Monaco
New Zealand
Maldives
RomaniaNever cross a threshold by accident
Yuravia tracks your days across Bulgaria and 70+ other jurisdictions and warns you before you trip a tax-residency rule. Free, anonymous, no ads.
Create your free account