Umzug nach Bulgaria: Steuern, Aufenthalt und Leben
So werden Sie in Bulgaria steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 8 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Bulgaria the top income tax rate is 10%, dividends are taxed at up to 5% and companies pay 10% corporate tax.
How to move and become tax resident
You can become tax resident in Bulgaria from arrival once you take up residence (Permanent address in Bulgaria (unless vital interests abroad), centre of vital interests, or 183 days in 12 months). The typical route is EU/EFTA free movement (Swiss citizens: register as self-sufficient): Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required There are 8 open residence programmes in Bulgaria — see the list below.
Living there
Sofia has a warm-summer continental climate with winter highs around 3.7 °C and summer highs around 27.7 °C.
Key facts
| Höchste Einkommenssteuer | 10% |
|---|---|
| Dividendensteuer | 5% |
| Gewinnsteuer | 10% |
| Steuerliche Ansässigkeit | ab Zuzug — Permanent address in Bulgaria (unless vital interests abroad), centre of vital interests, or 183 days in 12 months |
| Typischer Aufenthaltsweg | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| Klimatyp | warm-summer continental · 3.7° / 27.7° (Sofia) |
Aufenthaltsprogramme in Bulgaria
Aktive Programme
- Permanent residence by investment — Investition CHF 480'622 · 2026-10
- Long-term residence for pensioners — Einkommen / Jahr CHF 6'994 · 2026-10
- Temporary residence as company owner/manager — entrepreneur · 2026-10
- Digital nomad residence permit — Einkommen / Jahr CHF 29'140 · 2026-10
- Work permit (single permit / EU Blue Card) — employment · 2026-10
- EU/EEA/Swiss free movement (long-term residence certificate) — freeMovement · 2026-10
- Citizenship by Bulgarian origin — ancestry · 2026-10
- Family Reunification — family · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Bulgaria to become tax resident?
ab Zuzug. Permanent address in Bulgaria (unless vital interests abroad), centre of vital interests, or 183 days in 12 months Flat 10% PIT incl. dividends 5%
How much tax will I pay in Bulgaria?
In Bulgaria the top income tax rate is 10%, dividends are taxed at up to 5% and companies pay 10% corporate tax.
Which residence programmes does Bulgaria offer?
Permanent residence by investment (CHF 480'622); Long-term residence for pensioners; Temporary residence as company owner/manager; Digital nomad residence permit; Work permit (single permit / EU Blue Card)
What is the usual way to move to Bulgaria?
EU/EFTA free movement (Swiss citizens: register as self-sufficient). Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Croatia · Cyprus · Czechia · Denmark · Estonia · Finland
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.