Moving to Bulgaria: taxes, residence and life
How to become tax resident in Bulgaria: personal, dividend and corporate tax, 8 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
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. The economy grew +3% in 2025; the IMF forecasts 2.7% for 2026. Its passport opens about 158 countries without a visa in advance. Security: No fighting; Russian hybrid activity.
Key facts
| Top income tax | 10% |
|---|---|
| Dividend tax | 5% |
| Corporate tax | 10% |
| Residencia fiscal | desde la llegada — Permanent address in Bulgaria (unless vital interests abroad), centre of vital interests, or 183 days in 12 months |
| Vía de residencia típica | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| Pasaporte | sin visado o a la llegada a 158 países |
| Economic growth | +3% (2025), forecast 2.7% (2026) |
| Tipo de clima | warm-summer continental · 3.7° / 27.7° (Sofia) |
| Guerra y conflicto | hybrid — No fighting; Russian hybrid activity |
| Todos los riesgos naturales | 4.1/10 |
| Solidez bancaria | 6.5/10 · BBB+ |
| Protección de la propiedad | 5.5/10 |
| Viviendas cálidas en invierno | 4.5/10 |
Residence programmes in Bulgaria
- Permanent residence by investment — Inversión CHF 480'622 · open · 2026-10
- Long-term residence for pensioners — Ingresos / año CHF 6'994 · open · 2026-10
- Temporary residence as company owner/manager — entrepreneur · open · 2026-10
- Digital nomad residence permit — Ingresos / año CHF 29'140 · open · 2026-10
- Work permit (single permit / EU Blue Card) — employment · open · 2026-10
- EU/EEA/Swiss free movement (long-term residence certificate) — freeMovement · open · 2026-10
- Citizenship by Bulgarian origin — ancestry · open · 2026-10
- Family Reunification — family · open · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Bulgaria to become tax resident?
desde la llegada. 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
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