Fees and taxes for the property in Bulgaria

According to the low, all the owners of the property in Bulgaria must pay a property tax. This is related to apartments, houses, offices, etc. The owners are also to pay a garbage utilization tax from the surrounding territory. The taxes are paid in 2 parts. The first one is to be paid by the 30th of June, the second – before the 30th of October each year.

The values of the tax for the property in Bulgaria and a garbage utilization fee is to be identified by each municipality. The value of the tax for the property can not be less than 0,10% and higher than  0,45% of the tax value. The usual value of the tax is 0,20-0,35% of the tax value of the property.

The garbage utilization is 0,15-0,30% of the tax value of the property in Bulgaria. The location of the property also impacts the tax value. So the owner of the 65-70 m2 apartment in a big city in Bulgaria with a tax value 40-50 thousand Euro will have to pay a tax for the property and a garbage utilization fee equal to about 150-220 Euro on an annual basis.

The owners of the agricultural land are free from the taxes.

What fees and taxes for a property in Bulgaria are to be paid?