According to Bulgarian law, a property tax is levied on all property within the state except for cultivated agricultural lands and forests. So, within two months after the purchase of the apartment or the completion of construction, the developer or property owner must declare it to the tax office. Declaration property contains the full description:
- year of purchase/construction;
- basic construction materials;
- structural features of the object;
- the area of the building, the premises;
- number of storeys;
- the market value of the object.
In advance to join a queue of BULSTAT You will help the staff of our Agency BolgarskiyDom, responsible and calculation of property tax. It is noteworthy that before the tax rate is equal to all the owners of the country, regardless of status and nationality of the owner and she is 0.15% of the final cost object. The final price for individuals identified by the internal revenue service, declaring it in the corresponding estimates. For legal entities the basis for the calculations is the carrying value of real estate.
Tax on permanent housing is somewhat lower and amounts to 0.8% of the final cost object. According to the legislation of the country of permanent housing are apartments where the owner and his family live a considerable part of the year. Repayment system property tax consists of four equally important stages: the last of March, June, September and October.
The costs of municipal services
In addition, property owners in Bulgaria repay the annual fee for garbage collection to one-off payments at the end or the beginning of the year. The amount of the fee is set by the authorities and recorded in the tax Declaration of the property. For residential buildings the fee is determined based on the number of operated containers, in proportion to the carrying value of the property. For non-residential buildings the fee is calculated based on the number and volume of containers for garbage collection.
It is noteworthy that, as in the case of property tax, the amount of the fee is the same for both individuals and for legal entities, regardless of the nationality of the owners. Meanwhile, the amount of the fee varies geographically:
- 0.20% higher than in Varna;
- 0,25% + LW in Sofia;
- 0,21% in Plovdiv;
- 0,17% in the resorts of Burgas.
Service real estate
In a luxury apartment Bulgaria there is a fee for service areas, which includes security and cleaning of the facility, landscaping the surrounding area and cleaning of swimming pools. Calculation of production taxesusual based on the number of square meters, and ranged from 5 to 15 Euros.
