Inherited property from a parent or spouse? Good news — in most cases, no tax is due at all. Bulgaria's inheritance tax regime is one of the most favourable in Europe — but older explanations usually bury exactly this fact somewhere in the middle of the text.
A surviving spouse and direct-line heirs (children, parents, grandchildren) pay no inheritance tax — with no cap on the value. If you're inheriting from a parent or spouse, that's it: you can stop reading here.
Here the tax appears, but with an important detail almost nobody mentions: only the portion above roughly EUR 127,823 (BGN 250,000) of each heir's share is taxed — not the whole inheritance. The first EUR 127,823 of your share stays untaxed, even if you're not a direct relative.
| Spouse, children, parents, grandchildren | 0%, no cap |
| Siblings and their children | 0.4–0.8% |
| Everyone else | 3.3–6.6% |
Real estate in Bulgaria — at tax assessment value; foreign currency and precious metals — at the Bulgarian National Bank rate; securities and business shares — at market value (or book value if market value is hard to determine); vehicles — at insurance value. Property in another EU/EEA country is valued using a document from the local tax authority with a certified Bulgarian translation.
Yes — within 6 months of the inheritance opening, at the municipality of the deceased's last residence. A declaration filed by one heir also covers the others — not everyone needs to file separately.
Yes: property of those who died in the line of duty or in a natural disaster; property bequeathed to the state, municipalities, the Bulgarian Red Cross, registered religious denominations, community centres; ordinary household items, small farming equipment, libraries and musical instruments (when inherited by direct relatives, a spouse, or siblings); the deceased's unreceived pension; foreign property on which inheritance tax has already been paid abroad.
Within two months of receiving notice from the municipality — the tax is calculated and communicated to each heir individually.
An interesting detail: late payment itself is not treated as an administrative offence. But failing to file a declaration, filing late, or misreporting the inherited property carries a fine of BGN 10–500 (roughly EUR 5–256). Unpaid tax is collected together with interest.
