Relocation intelligence
🇧🇬 Moving to 保加利亚: tax, residency and cost of living
单一税率 10% — 欧盟最低
Thinking of moving to 保加利亚? Here is the tax, residency, property and quality-of-life picture in plain numbers, with sources.
Key facts
- Top income tax
- 10%
- Corporate tax
- 10%
- Capital gains
- 10%
- Wealth tax
- No
- Inheritance tax
- Yes
- Cost of living index
- 38.5
- Safety
- 6/10
- Internet quality
- 8/10
- Visa-free destinations
- 171
- Foreigners can own property
- Yes
- Residency in
- 0 months
- Citizenship in
- 0 years
Taxes
保加利亚对个人所得税和企业所得税实行 10% 的单一税率,为欧盟最低税率。股息税为 5%。无财产税,继承税有限。员工社会保险缴款约 13.78%(2025年)。
Residency and visas
欧盟公民有权在保加利亚自由居住和定居。非欧盟公民可通过工作、投资或长期居住获得居留权。在连续居住 5 年后有权获得永久居留权。归化需要 5 年(某些特定类别的期限较短)。
Property ownership
欧盟公民可在保加利亚自由拥有不动产。非欧盟公民可拥有公寓但不能拥有土地,除非通过保加利亚或欧盟法人实体。商业房地产可通过法人实体向外国人开放。租赁收入无限制。
Cost of living and quality of life
索菲亚提供不断增长的国际设施供应、可承受的生活成本(欧盟最低之一)和快速宽带。医疗保健已改善但仍低于欧盟平均水平。安全指数合理,城市地区英语使用广泛。
Passport and mobility
保加利亚护照提供对约 171 个目的地的免签证进入权(亨利指数 2025年)。保加利亚是欧盟成员国,其他欧盟国籍持有人享受人员自由流动权。保加利亚尚未完全成为陆地边界申根成员国,但已成为空中和海上边界申根成员国(2024年)。
Residency and visas
- EU Free Movement Registration (Certificate of Registration) · Residency in 5 years
- Long-Term Residence Permit (non-EU nationals) · Residency in 5 years
- Residence Permit via Investment · €500,000 · Residency in 1 years
- Residence Permit via Employment (Work Permit) · Residency in 5 years
- Freelancer / Self-Employment Residence Permit · Residency in 5 years
Why people move to 保加利亚
单一税率 10% — 欧盟最低
个人所得税和企业所得税均仅为 10%,股息税为 5%。这使保加利亚对自由职业者、控股结构和拥有投资收入的退休人员在财政上具有吸引力。
欧盟成员身份和可承受的生活成本
作为欧盟成员国,保加利亚提供人员、商品和资本的自由流动,同时生活成本为欧盟最低之列。索菲亚的租赁价格比阿姆斯特丹或巴黎低 60–70%。
简化的欧盟居留程序,具有获得国籍的途径
欧盟公民在市政部门简单登记,非欧盟公民有多种签证选择。在合法居住 5 年后,可获得永久居留权或归化,从而获得保加利亚护照(171 个以上免签证目的地)。
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- Zakон за данъците върху доходите на физическите лица (ZDDFL) — Income Tax Rates
- Zakon za Korporativnoto Podohodno Oblagane (ZKPO) — Corporate Income Tax
- ZDDFL — Capital Gains treatment under personal income tax flat rate
- Zakon za Danak varhu Dobavenata Stoynost (ZDDS) — VAT Act
- Social Security Contribution Rates 2025
- Double Tax Avoidance Treaties — List of Conventions
- Convention between Bulgaria and the Netherlands for the Avoidance of Double Taxation — 1990
- Abkommen zwischen Deutschland und Bulgarien zur Vermeidung der Doppelbesteuerung — 2010
- IRS — US Income Tax Treaties A to Z (Bulgaria not listed)
- Henley Passport Index 2025 — Bulgaria
- Residency and Citizenship by Investment — InvestBulgaria Agency
- Migration Directorate — Residence Permits and Registration for EU Citizens
- Numbeo Cost of Living in Bulgaria 2025
- Numbeo Crime Index Bulgaria 2025
- World Bank — Life Expectancy at Birth, Bulgaria
- Zakon za Mestnite Danaci i Taksi (ZMDT) — Local Taxes including Inheritance Tax
- EC Report on Capital Movements and Land Ownership — Bulgaria
- Speedtest Global Index — Bulgaria broadband performance 2025
- World Bank Health Expenditure — Bulgaria