Blog · Transaction costs
Property purchase tax by municipality: what you pay in 2026.
The local tax on buying property is the largest cost of the transaction after the down payment. Each municipality sets it itself — and many popular websites and calculators still show rates that changed years ago. We checked the ordinances of the 20 municipalities where most homes are bought.
Published: 27 October 2026 · checked in the municipal ordinances as of October 2026In 9 of 10 large cities
Sofia, Plovdiv, Varna, Burgas, Ruse, Stara Zagora, Veliko Tarnovo, Shumen, Pernik
Pleven
The only exception among the large cities
Tax on a €150,000 home
At a 3% rate, with the price above the tax valuation
Municipalities checked
The large cities, the resorts and the municipalities around Sofia
How it is calculated
Four rules from the law.
- The municipality sets the rate — between 0.1% and 3% (Art. 47(2) of the Local Taxes and Fees Act).
- The base is the higher of two values: the agreed price or the property’s tax valuation, in euro (Art. 46). If you buy below the tax valuation, the tax is calculated on the valuation.
- The buyer pays, unless agreed otherwise (Art. 45). The parties can agree that the seller pays, or that they share it — in which case they are jointly liable.
- It is paid on transfer, in the municipality where the property is (Art. 49) — in practice before signing at the notary.
By municipality
What the tax is in each municipality.
The rate, and the tax on a home priced at €150,000 when the price is above the tax valuation.
| Municipality | Rate | Tax on a €150,000 home | Legal basis |
|---|---|---|---|
| Large cities | |||
| Sofia (Stolichna) | 3% | €4,500 | Sofia City Council ordinance, Art. 35(2) — Decision No. 51 of 30.12.2019 |
| Plovdiv | 3% | €4,500 | Decision No. 389 of 28.12.2019 |
| Varna | 3% | €4,500 | Decision No. 61-2(3) of 27.12.2019 |
| Burgas | 3% | €4,500 | Ordinance, Art. 46(2) — amended 20.12.2016 |
| Ruse | 3% | €4,500 | Decision No. 456 of 17.12.2024 |
| Stara Zagora | 3% | €4,500 | Decision No. 61 of 21.12.2023 |
| Pleven | 2.85% | €4,275 | Decision No. 393 of 14.12.2012 |
| Veliko Tarnovo | 3% | €4,500 | Annex 4 — Decision No. 785 of 23.12.2021 |
| Shumen | 3% | €4,500 | Decision No. 318 of 30.01.2025 |
| Pernik | 3% | €4,500 | Decision No. 1106 of 22.12.2022 |
| The coast | |||
| Nessebar (Sunny Beach) | 3% | €4,500 | Ordinance No. 14 — Decision No. 48 of 21.12.2011 |
| Sozopol | 3% | €4,500 | Sozopol municipality; declaration to NAMRB |
| Pomorie | 3% | €4,500 | Ordinance No. 8 — Decision No. 24 of 22.12.2011 |
| The mountains | |||
| Bansko | 3% | €4,500 | Declaration to NAMRB, 2025* |
| Samokov (Borovets) | 3% | €4,500 | Declaration to NAMRB, 2026* |
| Smolyan (Pamporovo) | 2.8% | €4,200 | Declaration to NAMRB, 2025 |
| Chepelare | 3% | €4,500 | Declaration to NAMRB* |
| Around Sofia | |||
| Bozhurishte | 3% | €4,500 | Declaration to NAMRB, 2026* |
| Kostinbrod | 3% | €4,500 | Declaration to NAMRB* |
| Elin Pelin | 3% | €4,500 | Declaration to NAMRB* |
The rates for the large cities, Nessebar and Pomorie are checked in the current text of the municipal ordinances; for all except Nessebar, also in a second source (the municipality’s declaration to the National Association of Municipalities, NAMRB, or a council decision). * Only from the municipality’s declaration to NAMRB — confirm with the notary or the municipality before a transaction.
A warning
Why many websites show the wrong rate.
Most large cities raised the tax to the maximum 3% between 2019 and 2025: Varna from 2.6% in 2020, Veliko Tarnovo in 2022, Stara Zagora in 2024, Ruse in 2025, Shumen at the start of 2025. Popular calculators and tables still show the old 2.5–2.6% — a difference of €600 to €750 on a €150,000 home.
For the buyer
What to do.
- Budget for 3% in almost every municipality — unless you have checked that it is lower.
- Calculate on the higher value — the price or the tax valuation. You will also need the tax valuation certificate for the notary.
- Agree who pays. By law it is the buyer, but the contract can say otherwise — write it down explicitly.
- Add the other costs: the notary fee and the Property Register registration fee come on top. We are preparing a calculator for them.
- Local Taxes and Fees Act, Art. 45–49 — text on obshtini.bg (in Bulgarian)
- Sofia City Council ordinance (in Bulgarian)
- Ordinances of Plovdiv, Varna, Stara Zagora — plovdiv.obshtini.bg, varna.obshtini.bg, starazagora.obshtini.bg (in Bulgarian)
- Ordinances of Burgas, Ruse, Pleven, Veliko Tarnovo, Shumen, Pernik, Nessebar, Pomorie (in Bulgarian)
- NAMRB — bank accounts and acquisition tax rates by municipality (in Bulgarian)
- Varna City Council — the tax rises from 2.6% to 3% from 2020 (in Bulgarian)
Rates checked as of October 2026. This article is for information only and is not tax advice. Confirm the rate with the notary or the municipality before a transaction.
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