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Tax residence in Bulgaria
Have you considered becoming a tax resident in Bulgaria? Under the Bulgarian legislation you can claim Bulgarian tax residence if:
1. You reside in Bulgaria 183 days annually or
2. You prove that the center of your vital interests is in Bulgaria. Under point 1, you will be considered a tax resident of Bulgaria only in the year when you have resided in the country for 183 days.
On the other hand, you are not required to satisfy the residence requirement if you justify that the center of your vital interests is in Bulgaria. To determine the center of vital interests, the tax office will consider the location of your employment/
self-employment, business, the country where you pay social contributions, residence permits, properties, family, and others.
Bulgarian residence and Bulgarian ID card for EU citizens.
