Owning real estate in Bulgaria entails a number of responsibilities, as well as expenses for taxes, fees and utilities. Renting out housing requires compliance with the law and consideration of many factors affecting profitability.
Property Taxes In Bulgaria
As in other European countries, property owners in Bulgaria (regardless of nationality) are required to pay property taxes annually. There are two types of payments:
- "Dank imot" — real estate tax.
- "Dachshund bitovy otp" — municipal tax (garbage collection fee).
Real Estate Tax ("Dank Imot")
The rate ranges from 0.15 to 0.45% of the tax assessment of the property. It is important to keep in mind that the tax value is usually lower than the market value.
Municipal Tax ("Bitovi Tax Off")
The amount of the fee is set by municipalities — it varies from 0.14 to 0.45% of the book value of real estate.
Changes from 2024
In 2024, a new decree came into force: now municipalities have the right to calculate the amount of tax taking into account:
- the number of people living in the facility;
- the number of dumpsters;
- the cost of waste removal and disposal.
The key innovation is that the calculation is now based on the amount of waste generated, rather than the cost of real estate or the prestige of the area, as before.
Terms And Procedure Of Payment Of Taxes
The property tax is paid in two installments:
- the first installment is until June 30th;
- the second installment is valid until October 31.
The utility tax can be paid in stages — in four equal installments.:
- the first payment is due by April 30th;
- the second payment is due by June 30th;
- the third payment is due by September 30th;
- the fourth payment is due by November 30th.
If you pay both taxes in a single payment before March 30 of the year following the reporting year, you will receive a 5% discount.
Payment Methods
For the convenience of taxpayers in Bulgaria, there are several payment options.:
Online via the E-Government website (egov.bg ):
- pre-registration of a personal account is required;
- online verification of accrued amounts and payment of obligations is available.
In the branches of payment systems:
- EasyPay;
- FastPay;
- Via Bulgarian Post — in all post offices of the country.
By bank transfer — using the details specified in the tax notice.
Utility bills in Bulgaria: structure and cost
Owners' Association
The amount of contributions for housing maintenance is determined by:
- the decision of the general meeting of owners;
- a notarized service agreement.
The cost depends on the level of infrastructure of the residential complex:
- Residential complexes with developed infrastructure (swimming pool, playgrounds, security, concierge service, etc.) ‑ an average of 15 € per square meter per year.
- Ordinary residential buildings without additional services — 5-10 € per month per person.
Electricity
Payment is made by meters, tariffs vary depending on the season and time of day. According to the energy company EVN (which serves the southern regions of Bulgaria):
- the daily tariff is about 0.14 € per kWh;
- the night rate is 0.08 € per kWh.
Important: if the payment is overdue for more than two months or the debt accumulates over 200 €, the electricity supply may be turned off.
Water Supply
Payment for hot and cold water is made according to meter readings. Current data:
- water supply tariff in 2025 — about 2 € per cubic meter;
- the average monthly bill for a family of three is 35-40 €.
Gas
Centralized gas heating is available:
- in panel houses of the old foundation;
- in new buildings in large cities in the central part of the country.
According to the Energy and Water Resources Regulatory Commission (2026):
- the price for central gas supply is 31.15 € per megawatt hour (or 100 cubic meters m);
- the average consumption of a family of three is 30 cubic meters. m per month;
- the final monthly payment is about 10 €.
Heating
The cost structure depends on the type of settlement:
- Large cities (central heating): the monthly cost of a studio apartment is about 90 €.
- Small towns and rural areas: gas and electric boilers, heaters, stoves or fireplaces are used. When using standard pellets, the average cost is 140 € per month.
- Resort regions: most often, heating is carried out using air conditioners and electric heaters. For an apartment of 60 m2, winter expenses amount to about 150 € per month, and with inefficient use of energy resources they can increase 1.5–2 times.
Internet, TV, Phone
The main telecom operators in Bulgaria are A1, Vivacom and Yettel. Cost of services:
- mobile communication with unlimited calls and Internet — 30 € per month (more budget rates starting from 20 € are available);
- unlimited Internet plus landline phone — about 38 € per month;
- Internet + phone + TV package — an average of 40-45 € per month.
Real Estate Insurance
Property insurance in Bulgaria is not mandatory and is issued at the request of the owner. The cost of the policy depends on:
- location of the object;
- list of insured events;
- coverage amounts.
Example: insurance of an apartment worth 60-100 thousand rubles. € in one of the Bulgarian resorts costs 90-175 € per year.
How To Pay For Utilities In Bulgaria: Available Ways
In Bulgaria, there are several payment options for utilities — each of them has its own characteristics. Let's look at them in more detail.
Payment at specialized points
This method is suitable for those who are located directly in Bulgaria. You can make payments in:
- bank branches;
- large stores;
- Post offices.
Important note: water and electricity bills for the past month have been delayed. Owners planning to leave the country should take this nuance into account — otherwise, services may be turned off due to an unpaid bill.
Online Payment
A convenient remote method that allows you to pay for utilities without visiting offices. Options:
- on the official website of the service provider (using a bank card);
- through online payment systems.
Condition: to make a payment, you must first receive an invoice.
Through The Management Company
It is especially relevant for property owners in resort complexes, where management companies usually work. They offer several interaction formats.:
- Automatic calculation: if the meters are registered to a legal entity of the management company, it can independently take readings and deduct the required amount from the owner of the facility.
- Sending invoices: the management company sends the payment documents to the owner, and after receiving the funds, it makes payments to the service providers.
Special Deposit Account In The Bank
This option allows you to automate the payment process. To activate the service, you must:
- Open a special deposit account in the bank.
- Conclude an agreement with the bank for automatic payment of utilities.
- After that, the bank tracks incoming invoices by the specified subscriber numbers, and makes payments automatically on a monthly basis.
An autopayment agreement can only be concluded by the owner of the property. Subscriber numbers must be registered in the name of the owner of the facility.
