The данък при придобиването на имущество (property acquisition tax) is a local municipal tax payable when ownership of real estate changes hands in Bulgaria. The rate varies by municipality but is typically between 2% and 3% of the higher of the transaction price and the notarial valuation (данъчна оценка). It is assessed and collected by the municipality where the property is located.
The acquisition tax is paid at the municipal tax office (общинска данъчна служба) before the notarial deed is signed. The notary will not proceed with the transaction without proof of payment. The buyer must present the payment receipt (квитанция) at the notary's office as a condition of completing the transfer. Some municipalities allow online payment.
Bulgaria's notarial valuation (данъчна оценка) is a government-computed baseline value for each property, typically lower than market price in desirable areas. When the purchase price exceeds the notarial valuation — as is usually the case in Sofia, Plovdiv, and coastal resorts — the acquisition tax is calculated on the purchase price. When the notarial valuation is higher (sometimes on inherited or distressed properties), it may be used as the tax base.
In addition to the acquisition tax, buyers must also pay a notarial fee (нотариална такса), also calculated on the higher of the two values, at a regulated sliding scale. Both taxes are typically the buyer's responsibility unless the parties agree otherwise. Budget approximately 3–5% of the purchase price for all taxes and notarial fees combined.
After paying acquisition tax, the notary registers the transfer with the Property Registry (Имотен регистър) at the Registry Agency (Агенция по вписванията) on the same day. Unlike some other countries, Bulgarian property registration is completed by the notary as part of the transaction — buyers do not need to visit the Registry Agency separately.
Key Facts
| Rate | 2–3% depending on municipality — Sofia typically 2.5% |
|---|---|
| Tax base | Higher of purchase price or notarial valuation (данъчна оценка) |
| Paid to | Municipality (общинска данъчна служба) before notarial deed |
| Notarial fee | Separate from acquisition tax — also paid before deed signing |
| Combined cost | Budget approximately 3–5% of purchase price for taxes and notary |
Frequently Asked Questions
Is the acquisition tax the same as VAT?
No. The acquisition tax (данък придобиването) applies to resale of existing properties. New properties sold by a VAT-registered developer are subject to Bulgarian VAT at 20% instead. First-time transfer of newly built properties within 5 years of completion typically attracts VAT rather than acquisition tax.
Can foreigners pay acquisition tax?
Yes. Foreign nationals and companies pay the same acquisition tax as Bulgarian nationals. There is no surcharge for non-resident or non-EU buyers. The process is identical — pay at the municipal office, present receipt to notary.
How do I find out the notarial valuation?
Request a данъчна оценка certificate from the municipal tax office (общинска данъчна служба) for the address of the property. You will need the property's identification number (имот идентификатор) from the cadastral registry. The certificate is typically issued within a few days and costs a nominal administrative fee.