Tax Map · Relocation rankings

Tax residency in Bulgaria

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• permanent address in Bulgaria combined with centre of vital interests in Bulgaria
• more than 183 days in Bulgaria in any 12‑month period (resident for the calendar year in which the 183rd day is exceeded)
• assigned abroad by the Bulgarian State or a Bulgarian organisation
• centre of vital interests in Bulgaria based on personal and economic ties

A self‑funded remote worker can obtain Bulgarian residence by first applying abroad for a long‑stay Type D visa under the new digital‑nomad / remote‑worker category, then converting it in Bulgaria into a one‑year residence permit (renewable once) by proving sufficient foreign‑sourced income, health insurance, accommodation, and a clean criminal record.

Ending Bulgarian tax residence generally requires both leaving Bulgaria so that you no longer meet the 183‑day or centre‑of‑vital‑interests tests and showing that your personal and economic ties have shifted abroad, which can be fact‑specific but there is no citizenship or long 'tail' rule.

“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). 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).” — National Revenue Agency of the Republic of Bulgaria (via OECD / official criteria as summarised by PwC)

Estimate — confirm against the linked sources. See methodology.