Entry, visa requirements and residence in the territory of the Republic of Bulgaria

EU nationals, citizens of EEA member states and citizens of Switzerland. EU nationals, citizens of EEA member states and citizens of Switzerland may benefit fully from the right of free movement. They may enter Bulgaria based on a valid identification card or international passport and reside freely in the country. Individuals who intend to spend more than three months in Bulgaria should register with the Bulgarian Immigration Office. A long-term residence certificate is obtained through this registration.

Other nationals enjoying a visa-free regime. Nationals of countries under Annex II of Council Regulation 539/2001, as well as holders of Schengen visas and residence permits issued by Schengen countries, Liechtenstein and Switzerland, are not required to obtain visas. They may stay in Bulgaria for 90 days within each 6-month period, beginning on the date of the first entry into Bulgaria. These individuals are required to possess valid international passports to enter the country. If they intend to work or engage in self-employment activities in Bulgaria, they are subject to the same regime as citizens of nonpreferred countries.

Holders of valid residence cards issued by other EU member states are not subject to visa requirements for Bulgaria.

Citizens of nonpreferred countries. Citizens of nonpreferred countries (countries whose nationals do not enjoy a visa-free regime) need a valid international passport and a Bulgarian visa to enter the country. Citizens of some nonpreferred countries may require a Type C visa to travel through the country or an air transit visa to stay in the international transit zone of a Bulgarian airport.

Visas. Visas are issued by the Bulgarian diplomatic and consular offices abroad. The following are the types of visas:

• Type A: air transit visa.
• Type C: short-term visa for a total stay of up to 90 days during a 6-month period beginning from the date of first entry. A Type C visa may be issued for tourist or business purposes. The Type C visa can be a single- or multiple-entry visa.
• Type D: long-term visa for a total stay of up to 180 days. The Type D visa is also a prerequisite for a temporary residence permit. In exceptional cases, a Type D visa may be issued for a period of 360 days, such as for seconded personnel of an employer certified in accordance with the International Investments Act. The Type D visa also allows multiple entries into Bulgaria.

With which countries Bulgaria has concluded double tax treaties?

Albania		Iran		Qatar
Algeria		Ireland		Romania
Armenia		Israel		Russian Federation
Austria		Italy		Bosnia-Herzegovina, Montenegro and Serbia
Azerbaijan		Japan		Singapore
Bahrain		Jordan		Slovak Republic
Belarus		Kazakhstan		Slovenia
Belgium		Korea (North)		South Africa
Canada		Korea (South)		Spain
China		Kuwait		Sweden
Croatia		Latvia		Switzerland
Cyprus		Lebanon		Syria
Czech Republic		Lithuania		Thailand
Denmark		Luxembourg		Turkey
Egypt		Macedonia		Ukraine
Estonia		Malta		United Arab Emirates
Finland		Moldova		United Kingdom
France		Mongolia		United States
Georgia		Morocco		Uzbekistan
Germany		Netherlands		Vietnam
Greece		Norway		Yugoslavia
Hungary		Poland		Zimbabwe
India		Portugal

Bulgaria low Income tax

Who is liable:

Territoriality. Individuals who are tax resident in Bulgaria are subject to income tax on their worldwide income. Individuals who are nonresident for tax purposes are subject to income tax on their income earned in Bulgaria.

Definition of tax resident. An individual is considered tax resident for a calendar tax year if he or she satisfies either of the following conditions:

• On any day in that year, he or she has spent more than 183 days in Bulgaria in the previous 12 months.
• His or her center of vital interests is considered to be in Bulgaria.

Days of entry and departure count as days of stay in Bulgaria.

The center of vital interests is considered to be in Bulgaria if the individual’s personal and economic interests are tightly connected to Bulgaria based on actual facts and circumstances such as family residence, real estate owned or place of work.

Tax residence status is determined for an entire tax year, which coincides with the calendar year. Part-year tax residence is not possible.

Income subject to tax:

Employment income. Employed individuals are subject to income tax on remuneration (money or benefits in kind) paid or provided by or on behalf of an employer. Income derived from employment activities performed in Bulgaria has a Bulgarian source. The following employment income is exempt from tax:

• The amount of per diems related to business trips within Bulgaria and abroad up to double the statutory amounts determined by law
• Travel and accommodation expenses relating to business trips covered by supporting documentation
• Certain social benefits provided by and taxed at the level of the employer

Employer-provided stock options are taxed at exercise as employment income.

Self-employment and business income. Self-employment and business income is income derived from professional services and business activities, such as the following:

• Income from activity as a sole entrepreneur
• Copyright royalties
• Agricultural income
• Forestry income
• Earnings from other self-employment and nonemployment activities

Exempt income. Income from scholarships, pensions derived from compulsory social security schemes in Bulgaria and abroad, alimony and certain insurance payments are not taxable.

Tax rates. The rate of income tax is a flat 10%, except for dividend income, which is taxed at a rate of 5%, and the income of sole entrepreneurs, which is taxed at a rate of 15%.

Bulgarian national and traditional holidays

The Bulgarians respect their national and traditional holidays. Usually these are celebrated within the family or with friends. All national holidays are non-working days. All administrative, banking and other offices are closed. Some shops may be open; restaurants and cafeteria are usually open. Bulgarians celebrate the following national holidays:

• 1st January – New Year Day; 
• 3rd March – Liberation Day;
• April or May – Easter holiday – Easter in Bulgaria is usually one week after the Catholic one. It’s date is changing according to the moon position every year;
• 1st May – Labour Day;
• 6th May – Saint George Day and the Official Holiday of the Bulgarian Army;
• 24th May – The Day of the Slavonic Alphabet and Culture;
• 6th September – The Union Day;
•  22nd  September – The Independence Day;
• 1st November – The day of the public cultural leaders (not exact translation!!! – this is the day of the people who contributed to Bulgaria Renaissance and to the country cultural, political and educational revival at different stages of the country history);
• 24th December – Budni Vecher – the day before Christmas
• 25th December – Christmas Eve;
• 31st December and 1st January – New Year’s Eve (on the 2nd of January people usually already start working and offices open (if nothing else is agreed or settled by each separate office), providing it is not Saturday or Sunday).