Moving to Bulgaria: taxes, residence and life
How to become tax resident in Bulgaria: personal, dividend and corporate tax, 8 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Bulgaria the top income tax rate is 10%, dividends are taxed at up to 5% and companies pay 10% corporate tax.
How to move and become tax resident
You can become tax resident in Bulgaria from arrival once you take up residence (Permanent address in Bulgaria (unless vital interests abroad), centre of vital interests, or 183 days in 12 months). The typical route is EU/EFTA free movement (Swiss citizens: register as self-sufficient): Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required There are 8 open residence programmes in Bulgaria — see the list below.
Living there
Sofia has a warm-summer continental climate with winter highs around 3.7 °C and summer highs around 27.7 °C.
Key facts
| Top income tax | 10% |
|---|---|
| Dividend tax | 5% |
| Corporate tax | 10% |
| Residenza fiscale | dall'arrivo — Permanent address in Bulgaria (unless vital interests abroad), centre of vital interests, or 183 days in 12 months |
| Via di residenza tipica | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| Tipo di clima | warm-summer continental · 3.7° / 27.7° (Sofia) |
Residence programmes in Bulgaria
- Permanent residence by investment — Investimento CHF 480'622 · open · 2026-10
- Long-term residence for pensioners — Reddito / anno CHF 6'994 · open · 2026-10
- Temporary residence as company owner/manager — entrepreneur · open · 2026-10
- Digital nomad residence permit — Reddito / anno CHF 29'140 · open · 2026-10
- Work permit (single permit / EU Blue Card) — employment · open · 2026-10
- EU/EEA/Swiss free movement (long-term residence certificate) — freeMovement · open · 2026-10
- Citizenship by Bulgarian origin — ancestry · open · 2026-10
- Family Reunification — family · open · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Bulgaria to become tax resident?
dall'arrivo. Permanent address in Bulgaria (unless vital interests abroad), centre of vital interests, or 183 days in 12 months Flat 10% PIT incl. dividends 5%
How much tax will I pay in Bulgaria?
In Bulgaria the top income tax rate is 10%, dividends are taxed at up to 5% and companies pay 10% corporate tax.
Which residence programmes does Bulgaria offer?
Permanent residence by investment (CHF 480'622); Long-term residence for pensioners; Temporary residence as company owner/manager; Digital nomad residence permit; Work permit (single permit / EU Blue Card)
What is the usual way to move to Bulgaria?
EU/EFTA free movement (Swiss citizens: register as self-sufficient). Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Croatia · Cyprus · Czechia · Denmark · Estonia · Finland
Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.