Bulgaria: the municipal tax on an onerous acquisition

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On 2 November 2026, the Ministry of Finance consolidated upload of the Local Taxes and Fees Act was fetched. Its header includes amendments through State Gazette issue 113 of 23 December 2025, in force from 19 December 2025, and the euro amendment in issue 70 of 20 August 2024. Article 44(1) says the tax covers property acquired by gift, and immovable property, limited real rights in it, and motor vehicles acquired for consideration. Article 45(1) says the tax is paid by the acquirer of the property in article 44, and on an exchange by the person who acquires the higher-value property, unless otherwise agreed. If both parties agree to pay, they are jointly and severally liable. If they agree the transferor pays, the other party is a guarantor. Article 45(2) says that if the acquirer is abroad, the transferor is liable.

Article 46(1), as amended by issue 70 of 2024, says the base is the assessment of the property in euro at the moment of transfer. The amendment is in force from the date set in the Council of the European Union decision on Bulgaria adopting the euro. The fetched text does not print that calendar date. Article 46(2)(1) says immovable property and limited real rights are valued at the agreed price, or a price set by a state or municipal body, and if that is lower than the tax assessment, at the tax assessment under Annex 2. Article 47(2) says that on an onerous acquisition the municipal council sets the tax at 0.1 to 3 percent of the assessment of the transferred property, and on an exchange on the assessment of the higher-value property. This page does not pick a percentage inside that band for a named municipality.

The ministry explainer still states the base in leva

The ministry explainer on the tax on an onerous acquisition, fetched the same day, still says the base is the assessment of the property in leva at the moment of transfer, and that the municipal council sets the tax at 0.1 to 3 percent of the assessment of the transferred property. It says the acquirers are the persons liable, and that the tax is paid in the municipality where the immovable property is located. Because that explainer and the consolidated upload differ on leva and euro, this page quotes both and does not treat one currency as already in force.

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Those sentences are that consolidated upload and that explainer. They are not the property-register certificate guide, which was not rewritten. A pin or a contact reveal does not establish title, and an asking price is not by itself the assessment. This page does not set out a declaration.