How to become a tax resident in Bulgaria (step by step)

Step 1: Secure a residence route

First you need the legal right to live in Bulgaria. EU citizens register their residence; non-EU nationals use an appropriate visa and permit route. Our residency service assesses which route fits.

Step 2: Build a genuine base

Tax residency rests on real ties: an address, where your family lives, where you actually spend your time, and where your economic life is centred. Setting these up deliberately matters.

Step 3: Meet the tax residency tests

Bulgaria can treat you as tax resident based on a permanent address, spending more than 183 days in the country in any 12-month period, or having your centre of vital interests there. More than one test can apply.

The 183-day count is widely quoted but it is not the only route in, or the only thing your old country looks at. See the 183-day rule explained.

Step 4: Leave your old system cleanly

Your previous country may still consider you tax resident if you keep a home, family or business ties there. Dual residence is resolved by treaty tie-breaker rules, which is where planning pays off.

Our tax strategy service handles the review so both sides line up.

Step 5: Confirm and document

Finally, you want the position documented, including a tax residency certificate where appropriate, so you can rely on it with banks and other authorities.