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LAW FOR LOCAL TAXES A
D FEES
Prom. SG. 117/10 Dec 1997, amend. SG. 71/23 Jun 199 8, amend. SG. 83/21 Jul
1998, amend. SG. 105/8 Sep 1998, amend. SG. 153/23 Dec 1998, amend. SG. 103/30 ov
1999, amend. SG. 34/25 Apr 2000, amend. SG. 102/15 Dec 2000, amend. SG. 109/18 Dec
2001, amend. SG. 28/19 Mar 2002, amend. SG. 45/30 A pr 2002, amend. SG. 56/7 Jun
2002, amend. SG. 119/27 Dec 2002, amend. SG. 84/23 Sep 2003, amend. SG. 112/23 Dec
2003, amend. SG. 6/23 Jan 2004, suppl. SG. 18/5 Mar 2004, amend. SG. 36/30 Apr 2004,
amend. SG. 70/10 Aug 2004, amend. SG. 106/3 Dec 200 4, amend. SG. 87/1 ov 2005,
amend. SG. 94/25 ov 2005, amend. SG. 100/13 Dec 20 05, amend. SG. 103/23 Dec
2005, amend. SG. 105/29 Dec 2005, amend. SG. 30/11 Apr 2006, amend. SG. 36/2 May
2006, amend. SG. 105/22 Dec 2006, amend. SG. 55/6 Jul 2007, amend. SG. 110/21 Dec
2007, amend. SG. 70/8 Aug 2008, amend. SG. 105/9 De c 2008, amend. SG. 12/13 Feb
2009, amend. SG. 19/13 Mar 2009, amend. SG. 41/2 Ju n 2009, amend. SG. 95/1 Dec
2009
Chapter one.
GE
ERAL PROVISIO
S (Amend., SG 119/02)
Section I.
Local taxes
Art. 1. (1) (New, SG 119/02; prev. Art. 1, suppl. – SG 110/07, in force from 01.01.2008) The
following local taxes shall go to the municipal budget:
1. real estate tax;
2. inheritance tax;
3. donations tax;
4. tax on onerously acquired property;
5. tax on vehicles;
6. (revoked – SG 106/04; new – SG 110/07, in force from 01.01.2008) patent tax;
7. other local taxes determined by a law.
(2) (new – SG 110/07, in force from 01.01.2008) The municipal council shall determine by an
ordinance the amount of the taxes of par. 1 under the terms and conditions, following the procedures a nd
within the limits, set in this law.
(3) (new – SG 110/07, in force from 01.01.2008) Whe re by the end of the preceding year the
municipal council has not determined the amount of the local taxes for the current year, the local taxes
shall be collectable based on the amounts applicabl e as of 31 December of the preceding year.
(4) (new – SG 110/07, in force from 01.01.2008) No adjustments to the approved by the
municipal council amount and method of determination of the local taxes shall be allowable in the
course of the year.
Art. 2. (New, SG 119/02, amend. SG 106/04) The local taxes shall be paid in cash in the pay4
desks of the municipal administration or through a bank to the respective account.

Art. 3. (New, SG 119/02) The tax declarations under this law shall be filed by the taxable
persons or their legal representatives in a form approved by the Minister of Finance, which shall be
promulgated in the State Gazette.

Art. 4. (New, SG 119/02) (1) (amend. SG 106/04, amend., SG 100/05, in force from
01.01.2006; amend. 4 SG 105/05, in force from 01.01.2006; suppl. 4 SG 105/06, in force from
01.01.2007) The determination, establishment of securities and collection of the local taxes shall be
performed by the bodies of the municipal administra tion under the procedure of the Tax4insurance
Procedure Code. The appealing of the acts, related to them shall be performed following the same
procedure.
(2) (amend. 4 SG 105/05, in force from 01.01.2006) Taxes under this law, not paid by the
deadline, shall be collected along with the interests according to the Law for the interest on taxes, fees
and other similar state receivables by the order of the Tax4insurance Procedure Code.
(3) (new, SG 100/05, in force from 01.01.2006; amen d. 4 SG 105/05, in force from 01.01.2006;
suppl. – SG 95/09, in force from 01.01.2010) In the procedures under para 1 the municipality
administration officers shall have the rights and the obligations of revenue bodies, and in the
proceedings of securing of tax liabilities – such of public bailiff.
(4) (new, SG 100/05, in force from 01.01.2006) The officers of para 3 shall be determined by
an order of the mayor of the municipality
(5) (new, SG 100/05, in force from 01.01.2006; amend. 4 SG 105/05, in force from 01.01.2006)
The mayor of the municipality shall exercise the rights of a deciding body under Art. 152, Para 2 of t he
Tax4insurance Procedure Code, and the head of the u nit for the local incomes in the respective
municipality – of a territorial director of the National Revenue Agency.
(6) (new, SG 100/05, in force from 01.01.2006; amen d. 4 SG 105/05, in force from 01.01.2006)
The Executive Director of the National Revenue Agen cy shall issue methodical instructions on the
application of this law.
(7) (new 4 SG 105/05, in force from 01.01.2006) Com petent body to postpone and stretch
payments of local taxes in the cases of Art. 184, Para 1, item 2 of the Tax4insurance Procedure Code
shall be the municipal council.
Art. 5. (New, SG 119/02; amend., SG 100/05, in forc e from 01.01.2006; revoked – SG 110/07,
in force from 01.01.2008)
Section II.
Local Fees
Art. 6. (New, SG 119/02) (1) The municipalities sha ll collect the following local fees:
a) for household waste;
b) for using markets, market4places, fairs, side4walks, squares and street lanes;
c) (suppl., SG 70/04; amend. 4 SG 105/08, in force from 01.01.2009) for using nurseries, baby
food kitchens, kindergartens, specialised institutions for provisions of social services, campuses,
dormitories and other municipal social services;
d) (revoked – SG 70/08);
e) for technical services;
f) for administrative services;
g) for acquiring graveyards;
h) tourist fee;
i) (new – SG 87/05) for possessing a dog;
j) (prev. i) – SG 87/05) other local fees determined by a law.
(2) For all services and rights provided by the mun icipality, with exception of those under para
1, the municipal council shall fix a price.

Art. 7. (New, SG 119/02) (1) The local fees shall be determined on the basis of the necessary
material4technical and administrative expenses related to the providing of the service.
(2) The local fees shall be simple and proportional and shall be paid through a bank, in cash or
by municipal stamp duties, by the deadlines and by the order of this law.

Art. 8. (New, SG 119/02) (1) The municipal council shall determine the size of the fees in
compliance with the following principles:
1. reimbursement of the full expenses of the municipality related to the providing of the service;
2. creation of conditions for expansion of the offered services and improvement of their quality;
3. achievement of a better fairness in determining and payment of the local fees.
(2) For a service where the activities can be differentiated an individual fee shall be determined
for each activity.
(3) The size of the fee may not reimburse the full expenses of the municipality related to a
definite service when the municipal council decides that this is imperative for the protection of the
public interest.
(4) In the cases when the size of the fees does not reimburse the full size of the expenses related
to the service the difference between the expenses and the size of the fee shall be for the account of the
municipal revenue.
(5) The municipal council shall determine by the or dinance under art. 9 the order by which the
persons not using the service during the respective year, or during a certain period of it, shall be exempt
from payment of the respective fee.
(6) (amend. – SG 110/07, in force from 01.01.2008) The municipal council can exempt certain
categories of individuals, entirely or partially, from payment of individual types of fees, by an orde r
determined by the ordinance under art. 9.
Art. 9. (New, SG 119/02) The municipal council shall adopt an ordinance for determining and
administering of the local fees and prices of services.

Art. 9a. (New, SG 119/02) (1) The local fees shall be collected by the municipal administration.
(2) (amend. SG 106/04, revoked, SG 100/05, in force from 01.01.2006)
(3) The revenue from the local fees shall go to the budget of the municipality.
(4) (new 4 SG 105/06, in force from 01.01.2007) The mayor shall issue a permission for
deferring and stretching liabilities for local taxes amounting up to 30 000 BGN and on the condition t hat
deferring and stretching are being requested for one year from the date the permission has been issued .
(5) (new 4 SG 105/06, in force from 01.01.2007) The municipal council shall issue a permission
for deferring and stretching liabilities for local taxes exceeding 30 000 BGN or for a period of more than
a year.
Art. 9b. (New, SG 119/02) (1) (amend. 4 SG 105/06, in force from 01.01.2007)The fees which
are not paid by the deadline shall be collected along with the interest according to the Law for the
interest on taxes, fees and other similar receivables by the order of the Tax4insurance Procedure Code .
(2) (amend. 4 SG 30/06, in force from 12.07.2006) T he receivables from fees shall be
established by an act of the mayor of the municipality by the order of the Administrative procedure
code.
(3) (amend. 4 SG 30/06, in force from 12.07.2006) The act for establishing the receivable can
be appealed by the order of the Administrative procedure code.

Art. 9c. (New, SG 119/02) Where a municipal body is assigned an action or an issuance of a

document for which a stamp duty is stipulated the collected fee shall go to the revenue of the municipal
budget.

Chapter two.
LOCAL TAXES
Section I.
Tax on immovable properties
Art. 10. (1) (amend. SG 106/04) Tax on immovable pr operties shall be levied on the buildings
and landed properties in the construction boundaries of the settlements and the settlement formations as
well as the landed properties out of them, located on the territory of the country, which according to a
detailed development plan are with the designation of art. 8, item 1 of the Law of spatial planning.
(2) (new – SG 106/04) The landed properties, taken by streets, roads of the republican and the
municipal road networks and the railway network, to the limiting construction lines, shall not be levied
with tax. The landed properties, taken by water sit es, state and municipal property, shall also not be
levied with taxes.
(3) (Suppl., SG 109/01, prev. (2) – SG 106/04) No t ax shall be levied on farm land and forests,
with exception of the built4up lands 4 for the actually built4up area and the adherent terrain.
(4) (new SG 100/05, in force from 01.01.2006; amend . 4 SG 105/06, in force from 01.01.2007;
amend. 4 SG 105/08, in force from 01.01.2009; amend . 4 SG 95/09, in force from 01.01.2010) The
immovable properties of tax evaluation to 1680 BGN including shall not be taxed.

Art. 11. (1) Tax obliged persons shall be the owner s of the leviable immovable properties.
(2) (Suppl., SG 153/98, amend. SG 106/04) The owner of a building constructed on state or
municipal landed property shall be tax obliged also for the property.
(3) (Suppl., SG 109/01, amend. 4 SG 36/06, in force from 01.07.2006) When real right for use
has been established, the tax obliged shall be the user.
(4) (new 4 SG 36/06, in force from 01.07.2006) Upon concession, leviable shall be the
concessionaire.
Art. 12. (1) When for a leviable immovable property the right of ownership or the limited real
right belongs to several persons, their due tax is according to their parts.
(2) Each of the co4owners of the property, respecti vely the co4owners of the limited real right
shall be able to pay the tax for the whole property for the account of the others.

Art. 13. The tax shall be paid regardless of the wh ether the immovable property is used or not.

Art. 14. (1) (amend., SG 100/05, in force from 01.0 1.2006)About newly built or acquired in
another way properties the owner, respectively the bearer of the limited real rights, shall notify in
writing in 2 months term the tax administration at the location of the property submitting tax declaration
for levying annual tax on immovable properties.
(2) (amend., SG 100/05, in force from 01.01.2006)At change of some circumstance which is
important for determining the tax, the tax obliged persons shall inform the municipality by the order and
in the term of para 1.
(3) (new, SG 102/00) For acquiring real estate by i nheritance the declaration under para 1 shall
be filed within the period under art. 32.
(4) (new, SG 119/02) The filed declaration by one o wner, respectively user, shall be used by

the remaining owners or users.
Art. 15. (1) For the newly constructed buildings or parts of buildings tax shall be due from the
beginning of the month following the month when the y were finished or their use has started.
(2) At transfer of the property the acquirer shall due the tax from the beginning of the month
following the month when the change of ownership or use occurred except if the tax has been paid by
the transferor.
Art. 16. (1) (suppl., SG 102/00, amend., SG 100/05, in force from 01.01.2006) At partial or full
demolition of the buildings as well at transfer of the immovable properties from unleviable into levia ble
and vice versa the tax obliged persons shall notify about this the municipality at the location of the
property by the order and within the term of art. 14, para 1.
(2) In the cases of para 1 the obligation to pay th e tax shall be terminated, respectively occur,
from the beginning of the month following the month when the change has occurred.

Art. 17. (suppl. SG 153/98) (1) (prev., art. 17 4 a mend., SG 102/00; amend., SG 109/01 amend.,
SG 100/05, in force from 01.01.2006) The enterprise s shall submit, within 2 months from acquisition of
a non4residential, respectively from establishing r ight of using estate a declaration to the tax
administration at its location, indicating the type of the real estate, its exact location, the accountancy
value and other circumstances of importance for det ermining the tax, as well as the size of the due tax.
For change of the declared data the declaration sha ll be filed within 2 months considered from the dat e
of the change.
(2) (new, SG 102/00; amend. – SG 95/09, in force fr om 01.01.2010) For the housing and non4
residential properties, on which the enterprises have title, respectively a limiter real right of use has been
instituted, the latter shall file declaration by the order and within the terms under art. 14.
(3) (new, SG 102/00; amend., SG 119/02, amend., SG 100/05, in force from 01.01.2006) For
non4housing real estates under art. 11, para 2 the enterprises shall file declaration by the order and
deadline according to art. 14, para 1, and after th e announcement of the tax evaluation by the
municipality administration officer, they shall indicate it in the declaration under para 1.
(4) (amend., SG 100/05, in force from 01.01.2006)Th e tax shall be paid within the terms under
art. 28 in the municipality at the location of the property according to the declared data.

Art. 18. (1) (prev. art. 18 4 SG 153/98; amend., SG 34/00, amend., SG 100/05, in force from
01.01.2006) The municipality administration officer shall check the submitted declarations. He shall be
able to require additional data about the leviable property, to check the data from the declaration wi th
the accounting books, plans, drawings and documents on the basis of which the property is owned or
used and if necessary 4 also with measuring of the property by the technical bodies.
(2) (new, SG 153/98; amend., SG 34/00, amend., SG 1 00/05, in force from 01.01.2006) At
request by the municipality administration officers for data and evidence material about property stat us
(copies of maps and plans, computer models, registe rs etc.) the corresponding offices at budget
maintenance shall be obliged to present them gratuitously in 7 days term.
(3) (new, SG 34/00) Data under para 2 of the cadast re shall be submitted under the conditions
and by the order of the Law for the cadastre and property register.

Art. 19. (1) The tax shall be determined for the ta x valuation of the immovable properties under
art. 10, para 1 by January 1 of the year for which it is due.
(2) (revoked, SG 153/98)
(3) (new, SG 119/02; suppl., SG 112/03, amend., SG 100/05, in force from 01.01.2006) On
change of the tax evaluation of the real estate during the year the tax shall be determined on the new

evaluation from the month following the month of change. In the cases of changes introduced by the
municipal councils in the boundaries of the zones of settlements and of the categories of the villa zones
or of the functional type of the settlement the tax shall be determined on the basis of the new tax
evaluation from January 1 of the next year.
(4) (new 4 SG 95/09, in force from 01.01.2010) Para graph 3, sentence one shall not apply to
non4residential properties, which are not owned by the enterprises or on which no limited real right of
use has been instituted.
Art. 20. (Amend., SG 109/01, amend., SG 100/05, in force from 01.01.2006) The tax valuation
of the immovable properties of the citizens shall be determined by a municipality administration offic er
for standards according to appendix No 2 depending on the kind of the property, the location, the area,
the construction and the wearing out, and shall be announced to the tax obliged persons.

Art. 21. (1) (suppl., SG 153/98; amend., SG 102/00; amend., SG 109/01; amend. 4 SG 95/09, in
force from 01.01.2010) The tax valuation of the imm ovable properties of the enterprises shall be their
accounting value or the tax valuation according to Attachment No. 2, whichever is higher for the
residential properties 4 the tax valuation according to appendix No 2.
(2) (new, SG 102/00; amend., SG 109/01) The tax val ue of the real estates on which right of
using has been established shall be their accountancy value under the balance of the owner or the tax
value according to appendix No 2, and for the housing property 4 the tax value according to appendix No
2.
(3) (New, SG 109/01) The tax assessment of the real estates under art. 11, para 2 on which
buildings of enterprises are constructed shall be determined according to the norms of Appendix No 2.
(4) (prev. para 2 4 SG 102/00; prev. para 3 4 SG 19 0/01, amend., SG 100/05, in force from
01.01.2006) If there is no accounting data the tax valuation shall be determined by a municipality
administration officer for the account of the tax o bliged person. In this cases the municipality
administration officer shall be able to use also licensed experts.

Art. 22. (amend. – SG 110/07, in force from 01.01.2 008; amend. 4 SG 105/08, in force from
01.01.2009; amend. 4 SG 95/09, in force from 01.01.2010) The municipal council shall determine by the
ordinance of Art. 1, par. 2 the amount of the tax within the range from 0,1 to 2,5 pro mille on the tax
valuation of the immovable property.
Art. 23. (amend., SG 103/99; amend., SG 109/01, ame nd., SG 100/05, in force from
01.01.2006) The tax under art. 14, para 1 and 3 and art. 17, para 2 shall be determined by a municipality
administration officer at the location of the real estate and shall be announced to the taxable person or to
his legal representative.
Art. 24. (1) From tax shall be exempt:
1. (suppl., SG 153/98) the municipalities for the properties 4 public ownership;
2. (suppl., SG 153/98) the state for the properties 4 public state property, except the property is
conceded for use to another person and this person is not exempt from tax;
3. (revoked, SG 153/98)
4. the local culture centres;
5. the buildings 4 ownership of foreign countries w here are located diplomatic or consular
representations under the conditions of reciprocity;
6. (revoked, SG 153/98)
7. (amend. 4 SG 105/08, in force from 01.01.2009) t he buildings of the Bulgarian Red Cross
and the Red Cross organisations registered in another Member State of the European Union or another

state party to the Agreement on the European Economic Union;
8. (amend., SG 153/98; amend., SG 119/02) the build ings of the high schools and the
academies used for study process and scientific activity;
9. the prayer buildings of the lawfully registered religions in the country;
10. the parks, the sport playgrounds, the plots and other similar properties for public needs;
11. (revoked, SG 153/98)
11a. (New, SG 109/01; amend. – SG 19/09, in force f rom 10.04.2009) the buildings 4 cultural
valuables, when they are not used for economic purposes;
12. the museums, the galleries, the libraries;
13. (amend., SG 119/02) the properties used for the immediate operation needs of the public
transport;
14. (revoked 4 SG 95/09, in force from 01.01.2010)
15. temporary buildings servicing the construction of a new building or facility till it is finished
and pit into operation;
16. (suppl., SG 153/98; revoked – SG 110/07, in for ce from 01.01.2008)
17. (new, SG 153/98) the immovable properties the o wnership in which has been restored under
a law and which cannot be used, for a period of 5 y ears. The tax for the above mentioned immovable
properties used by the state, the municipalities, the public organisations or by commercial companies
where they participate, including the privatised, shall be due by the users.
18. (new, SG 18/04; amend. 4 SG 55/07, in force fro m01.01.2008) the buildings being brought
in use before 1st January 2005 and having obtained certificate of category A, issued under the procedure
of the Law for the Energy Efficiency as follows:
a) for a period of 7 years, considered from the yea r following the year of issuance of the
certificate;
b) for a period of 10 years, considered from the year following the year of issuance of the
certificate, if measures for measures for utilization of renewable energy sources for production of en ergy
for satisfaction of the needs of the building are applied;
19. (new, SG 18/04 ; amend. 4 SG 55/07, in force fr om01.01.2008) the buildings being brought
in use before 1st January 2005 and having obtained certificate of category B, issued under the procedure
of the Law for the Energy Efficiency as follows:
a) for a period of 3 years, considered from the yea r following the year of issuance of the
certificate;
b) for a period of 5 years, considered from the yea r following the year of issuance of the
certificate, if measures for measures for utilization of renewable energy sources for production of en ergy
for satisfaction of the needs of the building are applied;
(2) (amend., SG 153/98) The exemption of para 1, it ems 1, 2, 4, 7, 8 and 9 shall be under the
condition that the properties are not used for economic purpose which is not connected with their dire ct
activity
(3) (new, SG 153/98; revoked, SG 109/01)
(4) (prev. para 3 4 amend., SG 153/98; amend., SG 1 09/01) Para 1 and 2 shall also be
implemented for parts of properties.
(5) (new, SG 112/03) For the properties under para 1, item 17, the right of ownership of which
has been restored before January 1, 1999 the five4year period shall start running from this date, and for
the properties, the ownership of which has been res tored after this date, this period shall start running
from the month following the month of restoration.
Art. 25. (1) For a property which is basic home the tax is due with 50% decrease.
(2) (amend., SG 119/02) For a property which is bas ic home of a person with reduced working
ability from 50 to 100 percent a tax shall be due with 75% reduction.

Art. 26. (revoked, SG 102/00)

Art. 27. The persons shall declare their right to e xemption from tax or to benefit tax alleviation
with a tax declaration which shall be submitted wit hin the term of art. 14, para 1.

Art. 28. (1) (amend. and suppl,. SG 153/98; amend., SG 102/00) The tax on the immovable
properties shall be paid in four equal parts in the following terms: from February 1 till March 31, ti ll
June 30, till September 30, till November 30 of the year for which it is due.
(2) To those paid in the firs term for the whole year shall be made a discount of 5%.
(3) (new – SG 100/05, in force from 01.01.2006) In event of transfer of the immovable property
or establishment of real rights over an immovable property the due tax before the transfer/establishment,
including for the month of transfer/establishment s hall be paid by the assignor/founder before the
transfer/establishment.
(4) (amend., SG 102/00; Suppl., SG 109/01, previous Para 3, 4 SG 100/05, in force from
01.01.2006)) The tax on immovable properties shall go as income for the budget of the municipality on
the territory of which is the property. The tax due by the concessionaire for a real estate located on the
territory of more than one municipality shall be re ferred to the revenue of the municipality on whose
territory belongs the bigger part of the real estate.

Section II.
Tax on inheritance
Art. 29. (1) With a tax on the inheritance shall be levied the inherited properties according to
law or according to a will in the country or abroad belonging to Bulgarian citizens and the properties in
the country belonging to foreign citizens.
(2) The properties of citizens without citizenship shall be levied as properties of Bulgarian
citizens if their permanent residence is in the territory of the country.

Art. 30. (1) The inherited property shall include t he owned by the grantor movable and
immovable properties and rights in such properties as well as the other proprietary rights, receivables
and liabilities by the moment of opening the inheri tance except other is provided with a law.
(2) As inherited shall be levied also the property received in case of death of the grantor
immediately by a third person on the basis of a contract concluded by the grantor.
(3) Para 2 shall not be implemented if the contract has been concluded in exercising an
obligation under a law.
Art. 31. (1) (prev. art. 31 – SG 106/04) The tax on inheritance shall be paid by the heirs
according to law or the testacy, as well as the legatees.
(2) (new – SG 106/04) Tax on inheritance shall not be paid by the surviving spouse and the
inheritors of direct line without limits.
Art. 32. (1) ( amend., SG 100/05, in force from 01.01.2006)At opening the inheritance the tax
obliged persons of art. 31 or their legal represent atives shall be obliged in 6 months to submit a
declaration at the municipality at the last residence of the grantor and if the latter has had residen ce
abroad 4 at the location of the greater part of his property in the country.
(2) For an heir or legatee who is not spouse, child , parent, brother or sister, the 6 months term
for submitting the declaration shall start from the moment he has learned that the inheritance has bee n

opened.
(3) For the properties of persons announced by the court as absent the declarations shall be
submitted by the persons who are heirs of the announced absent by the moment of the last message from
him. In this case the 6 months term for submitting the declaration shall start at the moment of entering
into possession.
(4) When the heir is a person conceived by the mome nt of opening the inheritance and has been
born alive, the term of para 1 for his legal representatives shall start on the day of birth.
(5) The declaration submitted on time by one heir s hall benefit the other heirs too.
(6) The tax obliged persons shall point out in the declaration the received inheritance property
with kind, location and valuation.
(7) Inheritance properties about which the tax obli ged persons have learned after the expiry of
the terms of the previous paras shall be declared in one month term after learning. In these cases the due
tax shall be recalculated.
Art. 33. (1) The inheritance property except the ex empt from tax shall be determined and
assessed in lv by the moment of opening the inheritance as follows:
1. the immovable properties 4 according to the tax valuation according to appendix No 2;
2. the foreign currency and the precious metals 4 a ccording to the foreign exchange rate and the
prices of the Bulgarian National Bank;
3. the securities 4 according to market value and w hen it cannot be determined without
significant expenses or difficulties, they shall be valued according to the nominal;
4. (Amend., SG 109/01; amend,. SG 45/02) the vehicl es 4 by their insurance value;
4a. (New, SG 109/01; revoked, SG 45/02)
5. the other chattels and rights 4 according to market value;
6. enterprises and share participation in commercia l companies or cooperatives 4 according to
the market value and when it cannot be determined w ithout significant expenses or difficulties,4
according to the accounting data.
(2) By the order of para 1 shall be valued also the liabilities of the grantor.
(3) The rights and the obligations of the grantor w hich are not ascertained as grounds or extent,
shall be declared but valued and taken into account defining the leviable inheritance amount after
clarification in grounds and extent. In these cases the due tax shall be recalculated.
(4) (amend., SG 100/05, in force from 01.01.2006)At request by a municipality administration
officer or by the interested person the insurers shall issue in 7 days term the insurance value of the
possession.

Art. 34. From the asset of the leviable inheritance amount determined by the order of art. 33
shall be deducted:
1. the liabilities of the grantor established as grounds and extent by the moment of opening the
inheritance if in exchange of these liabilities no property has been acquired which is exempt from
inheritance tax; no deduction shall be made for the payables to creditors which receivables from the
grantor have expired because of prescription term or have not been implemented in the 6 months term of
art. 32.
2. the rights and the receivables which the heirs have transferred in favour of the state or the
municipalities by the order established with law within the 6 months term of art. 32;
3. (amend., SG 153/98) the expenses for the funeral in extent of 1 000 lv;
4. the alleviation provided by the law.

Art. 35. (1) The leviable inheritance amount shall be divided to inheritance shares determined
for each heir by the order of the Law for inheritance.

(2) The inheritance shares shall be increased, respectively decreased with the value of the
testacies valued by the order of art. 33.
Art. 36. (amend. SG 106/04; amend. – SG 110/07, in force from 01.01.2008) The municipal
council shall determine by the ordinance of Art. 1, par. 2 the amount of the tax separately for each heir
or legatee as follows:
1. (amend. 4 SG 105/08, in force from 01.01.2009) f or brothers and sisters and their children –
from 0,4 to 0,8 percent for inheritance share over 250 000 levs;
2. (amend. 4 SG 105/08, in force from 01.01.2009) f or persons out of these pointed out in item
1 – from 3,3 to 6,6 percent for inheritance share over 250 000 levs.

Art. 37. (amend., SG 103/99; amend. 4 SG 105/05, in force from 01.01.2006)The tax shall be
determined and announced to each heir or testator i ndividually by the order of the Tax4insurance
Procedure Code.
Art. 38. (1) Exempt shall be from tax:
1. the property of those perished for the Republic of Bulgaria or at implementation of the
official duty or at production accidents and natural disasters;
2. (Suppl., SG 109/01; suppl., SG 119/02; amend. 4 SG 105/08, in force from 01.01.2009) the
property left by will to the state and the municipalities;
2a. (new 4 SG 105/08, in force from 01.01.2009) the property left by will to the Bulgarian Red
Cross, the registered religions in the country, the community cultural centres and the other non4
commercial legal persons except the non4profit legal persons acting for private profit;
3. the usual furniture;
4. the small farm implements;
5. the libraries and the musical instruments;
6. the pieces of art which author is the grantor, someone of the heirs or their relative of direct
line without restriction, and of the lateral branch 4 up to fourth degree;
7. the not received pensions of the grantor;
8. the property of Bulgarian citizens abroad for wh ich inheritance tax has been paid in the
corresponding country.
(2) When two persons have deceased simultaneously o r immediately one after the other and one
of them is heir to the other, no tax shall be due for the inheritance share received by the deceased h eir.
(3) The exemption of para 1, item 3, 4 and 5 shall be under the condition that the property is
inherited by relatives of direct line, spouse, brothers and sisters.
(4) (new 4 SG 105/08, in force from 01.01.2009) Par a 1, Item 2a shall apply also to cases where
the property is inherited by identical or similar persons, established in another Member State of the
European Union or a state party to the Agreement on the European Economic Area. The exemption in
such cases shall be made provided that the person provides an official document certifying his status or
capacity, issued or certified by the competent auth ority of the relevant state, and its legalised translation
in Bulgarian.
Art. 39. In case the grantor has acquired as inheri tance immovable property, in the inheritance
amount shall be included 40% of the tax valuation o f this property if it has been acquired up to 1 year
before his decease; 50% if it has been acquired up to 2 years before his decease and 60 % if it is
acquired up to 3 years before his decease.
Art. 40. (1) (amend., SG 103/99) The tax shall be paid in 2 months term after receiving the
announcement.

(2) When is inherited the enterprise of a sole trader, participation in a joint stock company,
shares and stocks being more than 50% of the capita l of the commercial companies, the due tax shall be
possible in 1 year term after opening the inheritance together with the lawful interest which shall start
after the expiry of the 2 months term of para 1.
Art. 41. (1) (suppl., SG 102/00, amend., SG 100/05, in force from 01.01.2006) The sums in the
accounts of deceased persons shall be paid to their heirs after presenting of a certificate from the
municipality within one month from the filing of a document for the size of the due tax that they have
been pointed out in the declaration for levying with inheritance tax and the tax has been paid. When t he
tax has not been paid it shall be deducted and tran sferred to the account of the corresponding
municipality and to the heirs shall be paid sums up to the extent of the remainder in the account of the
grantor.
(2) Para 1 shall be implemented accordingly for pay ment of indemnifications for contracts for
life insurance, made by the grantor in favour of third persons.
(3) (amend., SG 100/05, in force from 01.01.2006)Th e transfer of personal stocks and other
securities belonged to persons who have deceased or have been announced as absent, shall be made on
the basis of a certificate issued by the municipality at the place of opening the inheritance that the se
securities have been pointed out in the declaration and the due inheritance tax has been paid.

Art. 42. (revoked, SG 100/05, in force from 01.01.2 006)

Art. 43. (amend., SG 100/05, in force from 01.01.20 06) The banks, the insurance and the other
commercial companies as well as all other persons that are depositors or debtors in securities, money or
other property which enters into an inheritance abo ut which they know that has been opened, shall be
obliged before the payment, the handing over or the transfer of this property to send a description of the
property to the municipality at the place of openin g the inheritance.

Section III.
Tax at acquisition of property from grant or for pa yment
Art. 44. (1) Subject to levying with tax are the pr operties acquired as grant as well as the
immovable properties, the limited real rights in them and the vehicles acquired for payment.
(2) Subject to levying with tax in extent of the ta x for grant also the gratuitously acquired in
another way properties as well as the remitted liabilities.
(3) (new 4 SG 95/09, in force from 01.01.2010) A ta x in case of acquisition of property for free
shall be payable also in case of acquisition of properties and limited real rights thereon by limitation.
(4) (new, SG 112/03, amend. SG 106/04; amend. 4 SG 105/08, in force from 01.01.2009; prev.
par. 3 4 SG 95/09, in force from 01.01.2010) Para 1 shall not apply for motor vehicles not registered for
driving in the country.
(5) (prev. para 3 – suppl., SG 112/03; prev. par. 4 4 SG 95/09, in force from 01.01.2010) Para 2
shall not be implemented if the transfer is in acco mplishment of an obligation under a law, or on the
grounds of an act of the Council of Ministers for g ratuitous conceding of properties to investors for
priority investment projects.
(6) (new – SG 106/04; prev. par. 5 4 SG 95/09, in f orce from 01.01.2010) The properties,
acquired as grant between relatives of direct line and between spouses shall not be levied with tax.

Art. 45. (1) The tax shall be paid by the acquirer of the property of art. 44 and in case of
exchange 4 by the person acquiring the property with higher value except otherwise agreed. In case it is

agreed that the tax is due by the both parties, they shall be jointly responsible. When the parties ha ve
agreed that the tax is due by the transferor, the other party shall be surety.
(2) When the acquirer of the property is abroad the tax obliged shall be the transferor.

Art. 46. (1) (suppl. 4 SG 95/09, in force from 01.0 1.2010) A basis for determining the tax shall
be the valuation of the property in lv by the momen t of transfer and in case of acquisition by limitation –
as of the time of issuance of the deed, certifying the right of ownership, which shall be subject to
entering into records.
(2) The property shall be valued as follows:
1. (amend., SG 153/98) the immovable properties and the limited real rights in them 4 according
to the agreed price or a price determined by a state or a municipal body, and in case it is lower than the
tax valuation 4 according to the latter, according to appendix No 2.
2. (amend., SG 109/01; amend. – SG 110/07, in force from 01.01.2008) the other properties 4
by the order of art. 33, para 1, items 2, 3, 4 and 5.
(3) (new, SG 102/00) The tax value under appendix N o 2 for the properties under para 2, item 1
shall be determined on the basis of the data and the characteristics contained in the declaration under art.
14, para 1.
Art. 47. (1) (amend. – SG 110/07, in force from 01. 01.2008) For grant of property as well as in
the cases of art. 44, para 2 the tax shall be calcu lated according to the valuation of the transferred
property in an amount, determined by the municipal council by the ordinance of Art. 1, par. 2, as
follows:
(item "a" revoked – SG 106/04, in force from 01.01.2005);
1. (amend. – SG 106/04, in force from 01.01.2005, p rev. item "b", amend. – SG 110/07, in
force from 01.01.2008; amend. 4 SG 105/08, in force from 01.01.2009) from 0.4 to 0.8 percent – for
grant between brothers and sisters and their children;
2. (amend. – SG 106/04, in force from 01.01.2005, p rev. item "c", amend. – SG 110/07, in force
from 01.01.2008; amend. 4 SG 105/08, in force from 01.01.2009; amend. 4 SG 95/09, in force from
01.01.2010) from 3.3 to 6.6 percent – for grant between persons other than those pointed out in item 1 .
(2) (amend. – SG 110/07, in force from 01.01.2008; amend. 4 SG 105/08, in force from
01.01.2009; amend. 4 SG 95/09, in force from 01.01.2010) For gratuitously acquisition of property the
tax shall be determined by the municipal council in the amount from 0.1 to 3 percent of the valuation of
the transferred property and in case of exchange 4 for the valuation of the property with higher value.
(3) At subdivision of property when the share posse ssed before the subdivision is increased, the
tax shall be calculated for the increase.
Art 48. (1) Exempt from tax shall be:
1. the properties acquired by:
a) the state and the municipalities;
b) (suppl., SG 153/98; amend. 4 SG 105/08, in force from 01.01.2009) the education, culture
and scientific organisations at budget maintenance as well as the specialised institutions for provision of
social services and the homes for medico4social car e for children;
c) the Bulgarian Red Cross;
d) (amend. SG 106/04) national represented organisa tions of people with disabilities and for
people with disabilities;
e) the funds for support of people suffered from natural disasters and for preservation and
restoration of historic and cultural heritage;
f) (new 4 SG 105/08, in force from 01.01.2009) the health establishment under Art. 5, Para 1 of
the Law on the Health Establishments;

2. (amend. SG 106/04; amend. 4 SG 105/08, in force from 01.01.2009) the grants for healing of
citizens of a Member State of the European Union or another country party to the Agreement on the
European Economic Area, as well as of technical auxiliary means for people with disabilities;
3. (amend., SG 119/02) the grants with humanitarian objective to persons with reduced working
ability of 50 to 100 percent and for socially disadvantaged citizens;
4. (Amend., SG 109/01; suppl. 4 SG 105/06, in force from 01.01.2007) the donations for the
non4profit legal persons, obtaining subsidies from the central budget and the non4profit legal persons
registered in the central register of the non4profit legal persons for carrying out socially useful ac tivity
for the received and submitted donations;
5. the usual gifts;
6. the property transferred gratuitously in impleme ntation of an obligation ensuing from a law;
7. the grants in favour of public cultural centres;
8. (Amend., SG 28/02) the properties acquired by th e order of the Law for privatisation and
post privatisation control;
9. the non money inputs in the capital of a commerc ial company, cooperations or non4profit
corporate body.
10. (new, SG 112/03) the foreign countries for acqu iring immovable property – under the
conditions of reciprocity.
11. (new 4 SG 103/05, in force from 01.01.2006) the free provided support under the conditions
and order of the Law of the Patronage of the Arts.
(2) When the property received under para 1 is transferred to third parties the non collected tax
shall become due if it is proven that the transfer is not connected with the implementation of the dir ect
objectives for which has been established the corresponding organisation pointed out in para 1 or whic h
are pointed out as grounds for exemption from tax.
(3) (new 4 SG 105/08, in force from 01.01.2009) Par a 1, Item 1, Letters "b", "c", "d" and "f",
Items 4 and 7 shall apply also to cases where the property is acquired by identical or similar persons
established in another Member State of the European Union or in a country party to the Agreement on
the European Economic Area. In such cases the exemp tion shall be made provided that the persons
provides and official document certifying his status or capacity used to acquire the property, issued or
certified by the competent authority of the relevant state, and its legalised translation in Bulgarian.
(4) (new 4 SG 105/08, in force from 01.01.2009) The exemption under Para 1, Item 2 shall be
under the condition that the person presents a dona tion contract to prove that the donation was for
treatment or for technical auxiliary means for people with disabilities, and medical documents certifying
the specified illness.
Art. 49. (amend., SG 112/03) (1) (amend., SG 100/05 , in force from 01.01.2006)The tax shall
be paid to the municipality at the location of the immovable property and in the rest of the cases 4 a t the
place of living, respectively the seat of the tax obliged person. The persons who have no permanent
address shall pay the tax at their present address.
(2) (suppl. – SG 95/09, in force from 01.01.2010) T he tax shall be paid at the time of transfer of
the immovable property, the limited real rights on immovable property and the motor vehicles, and in
cases of Art. 44, par. 3 – as of the time of issuance of the deed, certifying the right of ownership, which
shall be subject to entering into records.
(3) For gratuitous obtaining of property, without t hose under para 2 the persons having received
the property shall submit a declaration for their l evying with taxes and shall pay the tax within two
months after receiving it.
Art. 50. The judges, the notaries, the regional governors, the mayors of the municipalities and
the other officials shall implement the deal or the action with which they acquire, establish, change or

terminate real rights after ascertaining that the tax of this chapter is paid.

Art. 51. (1) (amend., SG 36/04, In force from 31.07 .2004, amend., SG 100/05, in force from
01.01.2006) The entries offices, in 7 days term, shall notify the corresponding municipality about the
transferred, established, changed or terminated real rights in immovable properties and the bodies of the
Ministry of Internal Affairs and the other competen t bodies shall notify in 7 days term about the
registered, the discarded and the stopped from movement motor vehicles.
(2) The term of para 1 shall start on the day following the entering, respectively the registration,
the discarding or the stopping from movement of the vehicle.

Section IV.
Tax on vehicles
Art. 52. With a tax on vehicles shall be levied:
1. (amend., SG 112/03) vehicles registered for move ment on the road network of the Republic
of Bulgaria;
2. the ships entered into the registers of the Bulgarian ports;
3. (Amend., SG 109/01) the aviation means entered i nto the state register of the Republic of
Bulgaria for civil aviation means.
Art. 53. The tax shall be paid by the owners of the vehicles.

Art. 54. (1) (Prev. text of art. 54 4 amend., SG 10 9/01; amend., SG 112/03, suppl. SG 106/04,
amend., SG 100/05, in force from 01.01.2006) The ow ners of the vehicles shall declare to the
municipality at the place of their permanent address, respectively headquarters, the vehicles owned by
them in two4month term after acquiring them. For th e transport vehicles, which are not registered for
movement in the country, the two months term shall start from the date of their registration for
movement. On acquiring a vehicle by inheritance the declaration shall be filed within the period under
art. 32.
(2) (New, SG 109/01, amend., SG 100/05, in force fr om 01.01.2006) When the owners of
vehicles have no permanent address, respectively he adquarters on the territory of the country,
declarations shall be filed at the municipality at the place of registration of the vehicle.
(3) (New, SG 119/02; amend. 4 SG 105/06, in force f rom 01.01.2007; amend. 4 SG 95/09, in
force from 01.01.2010) The owners of vehicles shall claim their right of tax exemption or of using tax
relief by a tax declaration to be filed by the deadline under para 1.
(4) (New, SG 119/02, amend., SG 100/05, in force fr om 01.01.2006; amend. 4 SG 105/06, in
force from 01.01.2007; amend. 4 SG 95/09, in force from 01.01.2010) The municipality administration
officer can require documents certifying facts and circumstances of importance for the taxation. In ca se
of termination of registration of a vehicle the tax able person shall present a document issued by a
competent body.
(5) (New, SG 119/02) The filed declaration by one o f the co4owners shall be used by the rest of
the owners.
(6) (New, SG 109/01; prev. para 3., SG 119/02) When there are no data for the year of
production of the vehicle accepted as such shall be the year of its first registration.
(7) (new – SG 106/04; suppl. 4 SG 105/06, in force from 01.01.2007) At filing the declaration
of para 1 the owner shall present document for paid tax at the acquisition of the declared transport
vehicle, and in the cases referred to in Art. 108 of the Law on Value Added Tax – a document, certifyi ng
the deposition of value added tax.

(8) (new, SG 100/05, in force from 01.01.2006; amend. – SG 110/07, in force from 01.02.2008)
If in the certificate of registration of the vehicles under Art. 55, Para 7 do not present data about the
admissible maximum mass of the composition, in the declaration under Para 1 shall be stated the
admissible maximum composition mass as defined by the producer.

Art. 55. (Amend., SG 45/02; amend., SG 112/03; amen d. – SG 112/04; amend. – SG 100/05;
amend. – SG 110/07, in force from 01.02.2008) (1) F or passenger cars the municipal council shall
determine the amount of the tax by the ordinance of Art. 1, par. 2 according to the capacity of the engine
adjusted by a coefficient depending on the year of production as follows:
1. up to 37 kW incl. 4 from 0.34 to 1.02 levs for 1 Kw;
2. over 37 kW up to 55 kW incl. 4 from 0.40 to 1.20 levs for 1 Kw;
3. over 55 kW up to 74 kW incl. 4 from 0.54 to 1.62 levs for 1 Kw;
4. over 74 kW up to 110 kWincl. – from 1.10 to 3.30 levs for 1 Kw;
5. over 110 kW – from 1.23 to 3.69 levs for 1 Kw.
Depending on the year of production the tax shall be multiplied by the following coefficients:
(amend., SG 112/03)
Number of years from the Coefficient
year of production, incl.
the year of production
Over 14 years 1
From 5 to 14 years incl. 1.5
Up to 5 years incl. 2.8
(2) The municipal council shall determine by the or dinance of Art. 1, par. 2 the tax for trailers
of cars in the amount, as follows:
1. for load trailer – from 5 to 15 levs;
2. for camping trailer – from 10 to 30 levs.
(3) The municipal council shall determine by the ordinance if Art. 1, par. 2 the tax for mopeds
in an amount from 10 to 30 levs, and for motorcycles in the amount, as follows:
1. up to 125 cubic centimetres incl. 4 from 12 to 36 levs;
2. over 125 up to 250 cubic centimetres incl. – fro m 25 to 75 levs;
3. over 250 up to 350 cubic centimetres incl. – from 35 to 105 levs;
4. over 350 up to 490 cubic centimetres incl. – from 50 to 150 levs;
5. over 490 up to 750 cubic centimetres incl. – from 75 to 225 levs;
6. over 750 cubic centimetres – from 100 to 300 lev s.
(4) The municipal council shall determine by the or dinance of Art. 1, par. 2 the tax for tricycle
based on the general weight in an amount, as follows:
1. up to 400 kg incl. – from 4 to 12 levs;
2. over 400 kg incl. – from 6 to 18 levs.
(5) The municipal council shall determine by the or dinance of Art. 1, par. 2 the tax for buses
depending on the number of seats in an amount, as follows:
1. up to 22 seats incl. the seat of the driver – from 50 to 150 levs;
2. over 22 seats including the seat of the driver – from 100 to 300 levs.
(6) The municipal council shall determine by the or dinance of Art. 1, par. 2 the tax for a cargo
automobile up to 12 t technically admissible maximu m mass in an amount from 10 to 30 levs for each
started ton of load capacity.
(7) The municipal council shall determine by the ordinance of Art. 1, par. 2 the tax for a seat
tug and tug for trailer depending on the admissible maximal mass of the composition of the vehicles, o n
the number of axles and the type of the suspension of the tug, as stated in the certificate of registration of
the tug, as follows.
Number of axles Admissible Tax

of the seat tug/ maximum mass ( in BGN)
tug for of the
trailer composition
of
the vehicles
as stated in the
certificate of registration
equal less driving other
or more than than axle/axles systems of
with pneumatic suspension
suspension of the driving
or a suspension axle/axles
considered
as equivalent
to
the
pneumatic
А) with two – 18 From 8 to 24 From 28 to 84
axles 18 20 From 28 to 84 From 64 to 192
20 22 From 64 to 192 From 147 to 441
22 25 From 190 to 570 From 342 to 1026
25 26 From 342 to 1026 From 600 to 1800
26 28 From 342 to 1026 From 600 to 1800
28 29 From 331 to 993 From 399 to 1197
29 31 From 399 to 1197 From 655 to 1965
31 33 From 655 to 1965 From 909 to 2727
33 38 From 909 to 2727 From 1381 to
4143
38 – From 1007 to
3021
From 1369 to
4107
B) with three
or more axles 36 38 From 640 to 1920 From 888 to 2664
38 40 From 888 to 2664 From 1228 to
3684
40 – From 1228 to
3684
From 1817 to
5451

(8) The municipal council shall determine by the ordinance of Art. 1, par. 2 the tax for
specialised construction machines (concrete trucks, concrete pumps etc.), auto4cranes, specialised
trailers for transport of heavy or overall dimensioned loads and other special automobiles without tro lley
busses, in an amount from 50 to 150 levs.
(9) The municipal council shall determine by the or dinance of Art. 1, par. 2 the tax for
autocranes with capacity over 40 t, specialised trailers for transport of heavy or overall dimensioned
loads over 40 t in an amount from 100 to 300 levs.
(10) The municipal council shall determine by the o rdinance of Art. 1, par. 2 the tax for
agricultural tractors in an amount, as follows:
1. from 11 to18 kW incl. 4 from 5 to 15 levs;
2. over 18 to 37 kW incl. 4 from 7 to 21 levs;
3. over 37 kW 4 from 10 to 30 levs.
(11) The municipal council shall determine by the ordinance of Art. 1, par. 2 the tax for other
self propelled machines in an amount from 25 to 75 levs.
(12) The municipal council shall determine by the o rdinance of Art. 1, par. 2 the tax for motor
sledges in an amount from 50 to 150 levs.
(13) The municipal council shall determine by the o rdinance of Art. 1, par. 2 the tax for cargo
automobiles with admissible maximum mass over 12 to ns depending on the admissible maximum mass,

on the number of the axles and the kind of the suspension as follows:
Number Admissible Tax
of axles maximum l mass (in BGN)
of
the
vehicle
equal less driving other
or more than than axle/axles systems of
equal with pneumatic suspension
suspension of the driving
or a suspension axle/axles
considered
as equivalent
to the
pneumatic
А) with two 12 13 From 30 to 90 From 61 to 183
axles 13 14 From 61 to 183 From 168 to 504
14 15 From 168 to 504 From 237 to 711
15 – From 237 to 711 From 536 to 1608
B)with three 15 17 From 61 to 183 From 106 to 318
axles 17 19 From 106 to 318 From 217 to 651
19 21 From 217 to 651 From 282 to 846
21 23 From 282 to 846 From 434 to 1302
23 – From 434 to 1302 From 675 to 2025
C) with four 23 25 From 282 to 846 From 286 to 858
axles 25 27 From 286 to 858 From 446 to 1338
27 29 From 446 to 1338 From 708 to 2124
29 – From 708 to 2124 From 1050 to
3150

Art. 56. (amend., SG 153/98; amend., SG 109/01; ame nd. – SG 100/05; amend. – SG 110/07, in
force from 01.01.2008) The municipal council shall determine by the ordinance of Art. 1, par. 2 the tax
for:
1. the ships entered in the registers of the small ships in the Bulgarian ports and in the registers
of the municipalities for the ships sailing in the internal waters without contact with Black Sea and
Danube river without the yachts and the scooters, i n an amount from 1 to 3 levs for each started gross
tonne;
2. the ships, without the yachts, the scooters, the tugs and the tow4boats entered into the register
of big ships at the Bulgarian ports in an amount fr om 1 to 3 levs for each started gross tonne up to 4 0
gross register tonne inclusive and in an amount fro m 0.10 to 0.30 levs for each started register tonne
over 40 register tonne.
3. jets in an amount from 100 to 300 levs per piece;
4. wind driven and motor yachts – in an amount from 20 to 60 levs for each started register
tonne;
5. scooters in an amount from 2.70 to 8.10 levs per kW;
6. tugs and tow4boats in an amount from 0.14 to 0.4 2 levs per kW;
7. river tugged vessels in an amount from 0.50 to 1.50 levs per ton of maximum capacity.

Art. 57. (amend. – SG 110/07, in force from 01.01.2 008) The municipal council shall determine
by the ordinance of Art. 1, par. 2 the tax for the civil aviation means in an amount, as follows:
1. for airplanes in operation with valid certificat e for flying fitness and for helicopters 4 from 20
to 40 levs for each started ton of maximum take off weight;
2. for paraplane 4 from 12 to 24 levs;

3. for deltaplane 4 from 12 to 24 levs;
4. for motor deltaplane – fron 20 to 40 levs;
5. for free balloon 4 from 30 to 60 lv;
6. for planer – from 30 to 60 lv.

Art. 58. (1) Exempt shall be from tax the vehicles of:
1. (amend., SG 153/98) the state and the municipal bodies and organisations at budget
maintenance which are with special regime for movement" as well as ambulances and fire cars of other
persons;
2. the diplomatic and consular representations under the conditions of reciprocity;
3. the Bulgarian Red Cross, when used for the needs of the organisation;
4. (amend., SG 153/98; amend., SG 112/03, amend., S G 100/05, in force from 01.01.2006;
amend. 4 SG 105/08, in force from 01.01.2009) the automobile – property of a person with reduced
working capacity from 50 to 100 percent, with volume of the engine up to 2000 cubic cm and up to
power 117,64 kW.
(2) (Revoked, SG 109/01)
(3) At transfer the ownership of the vehicle the new owner shall not pay the tax if the previous
owner has paid it till the end of the calendar year.
(4) (New, SG 45/02; amend. – SG 105/06, in force fr om 01.01.2007; amend. 4 SG 95/09, in
force from 01.01.2010) For vehicles, the registration of which has been terminated, a tax shall not be
payable as from the months, following the month of termination of registration for drivability. For the
motor vehicle out of service for which in a legal a ct an obligation for delivery for taking apart is
provided, a tax shall not be payable after the term ination of the registration for drivability and
presentation of a certificate of delivery for taking apart.

Art. 59. (1) ( amend., SG 100/05, in force from 01. 01.2006) For the vehicles with capacity of
the engine up to 74 kW with active catalytic facilities the tax shall be with 50% discount.
(2) (Amend., SG 109/01; amend., SG 45/02, amend., S G 100/05, in force from 01.01.2006;
amend. – SG 105/06, in force from 01.01.2007; amend. – SG 110/07, in force from 01.01.2008) For the
buses and the lorries, the tugs for trailers and th e truck tractors supplied with "eco4engines",
corresponding to the standards "Euro 2", "Euro 3", "Euro 4" and "Euro 5" the tax of art. 55, par 5, 6, 7
and 13 shall be paid with 50% discount.
(3) (Amend., SG 109/01; amend., SG 45/02) For buses implementing public transport on
regular bus lines in towns and in the scarcely populated mountainous and border regions, subsidised by
the municipalities, the tax shall be paid in extent of 10% of the amount determined by the order of ar t.
55, para 5 under the condition that they are not used for other purposes.

Art. 60. (1) The tax shall be paid in two equal par ts in the following terms: till March 31 and till
September 30 of the year when it is due. To those p aid in advance for the whole year in the first term
shall be made a discount of 5%.
(2) (amend., SG 112/03, amend. SG 106/04) For vehic les acquired or registered for movement
during the current year the tax shall be paid in two4month term after the date of acquisition, respect ively
of their registration for movement, in extent of 1/12 of the annual tax for each month till the end of the
year, including the month of acquisition, respectively the registration for movement.
(3) (Revoked, SG 109/01)
(4) (Revoked, SG 109/01)
(5) (amend., SG 102/00; amend., SG 112/03; revoked 4 SG 95/09, in force from 01.01.2010)
(6) (amend. – SG 105/06, in force from 01.01.2007) The payment of the tax shall be a condition
for validity of the annual technical inspection of the vehicle.

(7) (New, SG 45/02; revoked – SG 105/06, in force from 01.01.2007)
(8) (New, SG 45/02; amend. – SG 105/06, in force fr om 01.01.2007) For acquired vehicles in
damaged condition the tax shall be paid by the order and deadlines under para 2.
(9) (New, SG 112/03) Outside the stipulated cases, on change of a circumstance of importance
for determining the tax, the tax liability shall be changed from the beginning of the month following the
month during which the change has occurred.
Art. 61. (Amend., SG 109/01; amend., SG 112/03) The tax shall be paid as income for the
municipality at the permanent address, respectively the headquarters of the owner, and has filed the
declaration, and when it has not been filed also in the cases under art. 54, para 2 4 as revenue of the
municipality in which the vehicle has been registered.

Section V.
Road Tax (
ew, SG 109/01)
Art. 61a. (revoked – SG 106/04)

Art. 61b. (revoked – SG 106/04)

Art. 61c. (revoked – SG 106/04)

Art. 61d. (revoked – SG 106/04)

Art. 61e. (revoked – SG 106/04)

Art. 61f. (revoked – SG 106/04)

Art. 61g. (revoked – SG 106/04)

Section VI.
Patent Tax (
ew 3 SG 110/07, in force from 01.01.20 08)
Art. 61h. (new – SG 110/07, in force from 01.01.200 8) (1) A natural person, including a single
trader, carrying out activities, specified in Appendix 4 (patented activities), shall be imposed an an nual
patent tax for the income from these activities, provided that:
1. the turnover of the person for the preceding yea r does not exceed 50 000 levs, and
2. the person is not registered under the Law for t he Value Added Tax, except for registration
for inter4community acquisition under Art. 99 and A rt. 100, par. 2 of the said law.
(2) For the patented activity carried out the persons of par. 1 shall not be taxed pursuant to the
Law for the taxes on natural persons’ income.
(3) The persons of par. 1 shall apply the provision s related to taxes, charged at the source, and
those related to taxation of expenditures under Art. 204, item 2 of the Law on corporate income taxati on.

Art. 61i. (new – SG 110/07, in force from 01.01.200 8) (1) Where within 12 subsequent months
a natural person has terminated a patented activity and/or has established a new enterprise, carrying out
a patented activity, and the accumulated turnover o f both enterprises exceeds 50 000 levs over 12
subsequent months, the provision of Art. 61h shall not apply. In this case for the current tax year the
newly established enterprise shall be taxed under t he general procedure of the Law on the taxes on

natural persons’ income.
(2) When within the current tax year the turnover of the person exceeds 50 000 levs or the
person gets registered under the Law for the Value Added Tax, he/she shall be taxed under the general
procedure of the Law on the taxes on natural persons’ income.
(3) In cases of par. 1 and 2 the patent tax for the current year shall be payable until the end of
the quarter, preceding the quarter within which the circumstances under par. 1 and 2 occurred.
(4) In cases of par. 1 and 2 the payable, respectiv ely the deposited tax shall be deducted form
the annual tax liability under the provisions of the Law on the taxes on natural persons’ income.
(5) Upon person’s request the municipality shall is sue a reference on the due amount of the
patent tax, for which no fee shall be payable.
(6) Where within the current tax year the person gets de4registered under the Law for the Value
Added Tax, he/she shall be taxed under the general procedure of the Law on the taxes on natural
persons’ income for the entire tax year.

Art. 61k. (new – SG 110/07, in force from 01.01.200 8) (1) The municipal council shall
determine the amount of the patent tax within limits according to Appendix 4 depending on the location
of the premises in the territory of the respective municipality.
(2) The municipal council may determine a different amount of the patent tax for the same
activity in different settlements in the territory of the municipality, as well as in different zones in the
territory of the same settlement. Zoning of settlem ents within a municipality for the purposes of the
patent tax shall be done by the ordinance of Art. 1, par. 2.
(3) The municipal council shall determine the amoun t of the tax subject to consideration of the
following criteria: location of the settlement/zone, type of the settlement in terms of weather if it is of
local or national significance, number of residents and the size of the settlement/zone, economic
importance of the settlement/zone, seasonal or permanent nature of the activity, economic status of the
settlement.
(4) Where the patented activity is not being carrie d out in premises or is not being carried out
from a permanent location, for the purposes of dete rmination of the amount of the patent tax the
permanent residing address of the person shall be considered the location of the business.

Art. 61l. (new – SG 110/07, in force from 01.01.200 8) (1) The patent tax shall be payable for
each exercised activity separately according to Appendix No. 4.
(2) Persons carrying out patented activity in more than one premises shall be liable to pay a tax
for each premises separately.
(3) Where the patented activity is being initiated or terminated in the course of the year, except
for the activities, indicated under item 1 and 2 of Appendix No.4, the tax shall be determined in
proportion to the number of quarters of carrying out the activity, including the quarter of initiation or
termination of the activity.
(4) Where within one patented activity, except for the activities, indicated under items 1 and 2
of Appendix No.4, in the course of the year a circu mstance, related to determination of the tax has
changed, the amount of the tax until the end of the year, including for the quarter of the change, shall be
determined based on the amount of the tax, determin ed in consideration of the changes of the
circumstances.
(5) Where within one patented activity out of those indicated under items 1 and 2 of Appendix
No.4 in the course of the year a circumstance, resu lting in determination of a patent tax in a higher
amount, has changed, the higher amount of the tax, determined in consideration of the changes of
circumstances shall be payable for the respective tax year.
(6) (new 4 SG 105/08, in force from 01.01.2009) The persons carrying out simultaneously the
patent activities under Items 3 and 31 of Appendix No 4 in the same site, shall be due tax only for the

activity under Item 3 of Appendix No 4.
(7) (new 4 SG 95/09, in force from 01.01.2010) In case of transfer of the enterprise of a single
trader and continuation of the business, the acquirer shall pay a tax from the quarter, following the
quarter of the transfer, and the transferor – for the quarter of transfer inclusive, and for the activ ities,
referred to in item 1 and 2 of Attachment No. 4.
(8) (prev. text of Para 06 4 SG 105/08, in force fr om 01.01.2009; prev. par. 7 4 SG 95/09, in
force from 01.01.2010) Incomes from activities, not indicated in Appendix No.4, shall be taxable
following the general procedure of the Law on taxes on income of natural persons.

Art. 61m. (new – SG 110/07, in force from 01.01.200 8) (1) Taxable persons, not subject to
taxation with patent tax, may apply tax relief in the following sequence:
1. natural persons, including single traders, with 50 and more than 50 percent reduced capacity
to work, determined with an enforced decision of a competent body, shall use a reduction of the patent
tax in the amount of 50 percent, provided that they carry out the activity personally and do not hire
employees for this activity over the entire tax year;
2. natural persons, including single traders, carry ing out employing their own labour over the
entire tax year more than one type of patented acti vity out of those indicated under items 1 – 36 of
Appendix No. 4, shall pay 50 per cent of the determined patent tax for the respective activity;
3. natural persons, including single traders, who are retired and carry out a patented activity,
indicated under items 5, 6, 8 – 15, 18 – 20, 25, 27 – 29 and 31 of Appendix No. 4, shall pay 50 per ce nt
of the determined patent tax for the respective act ivity, provided that they carry out the activity
personally and do not hire employees for this activity over the entire tax year;
4. persons, using the work place for training of trainees pursuant to the Law for the crafts and
carrying out a patented activity out of those indic ated under items 10, 12 and 13 of Appendix No. 4,
shall pay 50 per cent of the determined patent tax for the respective work place; the reduction shall be
applied, provided that a copy of the certificate of entering into the records of trainees, issued by the
respective regional crafts chamber is attached to the declaration under Art. 61n.
(2) Regardless the provision of Art. 61l, par. 4, t ax relief under par. 1, item 1 shall be applied
for the entire tax year, during which the incapabil ity to work occurrs or the validity of the decision
expires.
Art. 61n. (new – SG 110/07, in force from 01.01.200 8) (1) Persons, subject to taxation with
patent tax, shall submit a tax declaration in an approved form, in which the declare by 31 January of the
current year the circumstances, related to the determination of the tax. Where the activity has starte d
after this date, the tax declaration shall be submitted immediately prior to commencement of the activ ity.
(2) Persons, having submitted the tax declaration under par. 1 by 31 January and within this
term they have paid the full amount of the patent t ax, determined in compliance with the declared
circumstances, shall use a discount of 5 per cent.
(3) (suppl. 4 SG 95/09, in force from 01.01.2010) Persons shall submit the declaration under
par. 1 for all changes in circumstances, related to the determination of the tax, within 7 days after the
occurrence of the respective circumstance. In case of transfer of the enterprise of a single trader a
declaration shall be submitted also by the transferor, and by the transferee within 7 days after the date of
the transfer.
(4) Persons shall submit the declaration under par. 1 also for occurrence of circumstances under
Art. 61i, par. 1 and 2 during the respective period . The tax declaration shall be submitted by the end of
the month, following the month, when the circumstan ces under Art. 61i, par. 1 and 2 have occurred.

Art. 61o. (new – SG 110/07, in force from 01.01.200 8) (1) The tax declarations under Art. 61n
shall be submitted in the municipality, in the territory of which the premises, where the patented act ivity

is being carried out, are located, and where the patented activity is not being carried out in premises or is
not being carried out from a permanent place – in t he municipality, where the permanent address of the
natural person, including a single owner, is.
(2) Where the tax declaration of a foreign natural person is being submitted through a proxy
with a permanent address in the country, its submis sion shall take place in the municipality, where the
permanent address of the proxy is.
(3) Beyond the cases of par. 1 and 2 the tax declar ation shall be submitted in Sofia
municipality.
(4) (new 4 SG 95/09, in force from 01.01.2010) It is assumed, that the business is not carried
out from a permanent place, where within the year t he change of the location of the facilities, from
where the business is carried out, leads to an adjustment of the amount of the tax.

Art. 61p. (new – SG 110/07, in force from 01.01.200 8) (1) The patent tax shall be deposited in
four installments, as follows:
1. for the first quarter – up to 31 January;
2. for the second quarter – up to 30 April;
3. for the third quarter – up to 31 July;
4. for the forth quarter – up to 31 October.
(2) When a liability occurs for depositing of the patent tax during the year, the due part of the
tax for the current quarter shall be deposited within 7 days after the date of submission of the decla ration
under Art. 61n, and when the declaration is not sub mitted – within 7 days after the expiration of the term
for its submission.
(3) Patent tax shall be debited as income of the mu nicipality, in which territory the premises are
located, where the patented activity is being carri ed out, and where the patented activity is not bein g
carried out in premises or is not being carried out from a permanent place – as income of the
municipality, where the permanent address of the natural person is, including of the single trader. In
cases of Art. 61o, par. 2 and 3 the tax shall be de bited as income of the municipality of the permanen t
address of the proxy, respectively of Sofia municipality.

Chapter three.
LOCAL FEES
Section I.
Fee for household waste
Art. 62. (suppl., SG 153/98) The fee shall be paid for the services for collecting, transport and
making harmless in depots or other facilities of household waste as well as for keeping the territories for
public use clean in settlements. The extent of the fee shall be determined by the order of art. 66 for each
service separately 4 garbage collecting and garbage transport; defusing of household waste to depots o r
other facilities; hygiene of the territories for public use.

Art. 63. (1) (suppl., SG 153/98) For properties loc ated out of the regions where the municipality
has organised the collecting and transport of house hold waste shall be collected fee for using of depot
for household waste and/or for keeping clean the territories for public use.
(2) (amend., SG 153/98) The boundaries of the regio ns and the type of the offered services of
art. 62 in the corresponding region as well as the frequency of waste transportation shall be determin ed
with an order by the mayor of the municipality and shall be publicly announced till October 30 of the
previous year.

Art. 64. (1) (amend., SG 119/02, in force from Jan 1 2004; amend. 4 SG 95/09, in force from
01.01.2010) The fee shall be paid by the persons under Art. 11.
(2) (Amend., SG 109/01; revoked, SG 119/02; in forc e from Jan 1, 2004)
(3) (New, SG 109/01; revoked, SG 119/02; in force from Jan 1, 2004)

Art. 65. (revoked, SG 119/02 4 in force from Jan 1, 2004)

Art. 66. (1) (suppl., SG 119/02; in force from Jan 1, 2004) The fee shall determined as annual
extent for each settlement with a decision of the municipal council on the basis of approved plan acco unt
for each activity including the necessary expenses for:
1. ensuring vessels for keeping household waste 4 c ontainers, bins etc.;
2. the collecting of household waste and its transp ort to the depots or to other facilities for
making them harmless;
3. (Amend., SG 109/01 4 in force from Jan 1, 2004) study, design, construction, maintenance,
operation, closing and monitoring of the depots for household waste or of other installations and
facilities for rendering the household waste harmless;
4. cleaning of street roadways, squares, lanes, par k and other territories of settlement destined
for public use.
(2) (revoked, SG 119/02 4 in force from Jan 1 2005)
(3) (new, SG 153/98) When till the end of the previ ous year the municipal council has not
determined the extent of the fee for household waste for the current year the fee shall be collected on the
basis of the actual extent by December 31 of the pr evious year.
(4) (new – SG 106/04, revoked, SG 100/05, in force from 01.01.2006)
(5) (New, SG 109/01, prev. (4) – SG 106/04) The app roved chart account for determining the
spending of the municipalities according to para 1 shall be subject to inspection by the Audit Office.

Art. 67. (1) (prev., art. 67 4 SG 153/98; amend., S G 119/02) The extent of the fee shall be
determined in levs according to the quantity of the household waste.
(2) (new, SG 153/98; amend., SG 119/02) When it is not possible to establish the quantity of
the household waste under para 1 the size of the fe e shall be determined in levs per user or
proportionally on the basis determined by the municipal council.
(3) (New, SG 109/01; amend., SG 119/02) In determin ing the size of the fee, depending on the
quantity of the household waste shall be included the expenses under art. 66, para 1, item 1, 2 and 3.
(4) (New, SG 109/01; amend., SG 119/02) The fee for maintaining the cleanliness of the
territories for public using in the populated areas shall be determined in levs per user or proportion ally
on a basis determined by the municipal council.
Art. 68. (Amend., SG 119/02 4 in force from Jan 1 2 004) Not admitted shall be amendments
during the year of the way of determining the size of the fee for household waste adopted by the
municipal council.
Art. 69. (Amend., SG 119/02 4 in force from Jan 1 2004) (1) The fee shall be paid by an order
determined by the municipal council.
(2) The municipality shall inform the persons under art. 64 about the fees due by them for the
respective period and about the deadlines of payment.

Art. 70. (Revoked, SG 119/02 4 in force from Jan 1 2004)

Art. 71. (amend., SG 153/98) No fee shall be collected for:
1. (amend., SG 119/02 4 in force from Jan 1 2004) w aste collecting and waste transportation
when the service is not provided by the municipality;
2. maintaining the hygiene on the territories for public use 4 when the service is not conceded
by the municipality;
3. defusing of household waste and maintenance of d epots for household waste and other
facilities for defusing household waste 4 when there are no such.

Section II.
Fees for use of markets, market places, pavements, squares, street roadways, fairs and terrains
with other designation
Art. 72. The fee shall be paid for the use of pavem ents, squares, street roadways, places where
markets are organised(open air and covered, market places, fairs, as well as terrains with other
designation, which are municipal ownership.
Art. 73. (1) The fee is paid by the individuals and the corporate bodies depending on the zone
where are the terrains pointed out in art. 72.
(2) The zones of para 1 shall be determined by the municipal council.

Art. 74. (Revoked, SG 119/02)

Art. 75. (amend., SG 153/98; amend., SG 109/01; rev oked, SG 119/02)

Art. 76. (Amend., SG 109/01; revoked, SG 119/02)

Art. 77. (Amend., SG 109/01; Revoked, SG 119/02)

Art. 78. (Revoked, SG 119/02)

Art. 79. (1) The fees shall be paid at issuing the permission for the period pointed out in it.
(2) When the place is used for more than a month th e fees shall be paid monthly.
(3) (Revoked, SG 119/02)

Art. 80. The municipal body issued the permission f or use of place shall be able to take it away
when the place is not used for its designation, whe n it is not used by the person to which it has been
conceded or when public need impose this.
Section III.
Fees for nurseries, kindergartens, specialised inst itutions for provision of social services, camps
and other forms of social services (title amend., SG 119/02; amend. 3 SG 105/08, in force from
01.01.2009)
Art. 81. (Amend., SG 119/02) For using nurseries an d kindergartens monthly fees shall be
collected from the parents or guardians.
Art. 82. (Revoked, SG 119/02)

Art. 83. (Revoked, SG 119/02)

Art. 84. (1) (amend., SG 153/98; amend., SG 119/02) For use of camps by students shall be
paid fee per day in extent determined by the municipal council according to art. 7, 8 and 9.
(2) (revoked, SG 119/02)
(3) (revoked, SG 119/02)

Art. 85. (1) (amend., SG 153/98; amend., SG 119/02) The students using hostels shall pay
monthly fee in extent determined by the municipal council according to art. 7, 8 and 9.
(2) (revoked, SG 119/02)

Art. 86. (1) (amend., SG 119/02) The persons using municipal social services shall pay monthly
fee in extent corresponding to the real maintenance of a person.
(2) (amend., SG 119/02) The real maintenance of a p erson shall include the monthly expenses
for food, bedspread material and clothing, washing and hygiene materials, transport costs for distribution
of the food, as well as the corresponding part of t he common costs for electric and heat energy, water ,
sewerage and household waste, except for the donations and wills from local and foreign individuals and
corporate bodies.
Art. 87. (1) The due fee shall be deducted from the personal income of the person.
(2) (revoked, SG 119/02)
(3) (revoked, SG 119/02)
(4) (revoked, SG 119/02)
(5) (revoked, SG 119/02)

Art. 88. (revoked, SG 119/02)

Art. 89. (revoked, SG 119/02)

Art. 90. The persons accommodated in private boardi ng houses or social patronage shall pay
sums contracted out.
Art. 91. (amend., SG 153/98; amend, SG 109/01; amen d., SG 119/02) For accommodation in
an establishment or premises for sobering shall be collected fee per day.

Art. 92. (suppl., SG 153/98) The fees of this secti on shall be calculated and collected by the
officials at the corresponding establishments and shall be paid to the municipal budget toll the 104th day,
and these of art. 86 4 till 25th date of the month following the month for which they died.

Section IV.
Tourist fee (Amend., SG 56/02)
Art. 93. (1) (amend. SG 94/05) The fee shall be pai d for using shelter, a place for
accommodation and tourist cottage in the context of the Law for the tourism.
(2) (amend., SG 119/02) The revenue from the touris t fee shall be paid to the budget account of
the municipalities.
(3) (new, SG 112/03, amend. SG 94/05) The revenue f rom the tourist fee for the shelters, places
of accommodation and the tourist cottages on the territory of the municipality shall be spent according to

the annually adopted municipal programme for development of the tourism solely for:
1. (amend. – SG 19/09, in force from 10.04.2009) co nstruction and maintenance of the
infrastructure servicing the tourism on the territory of the municipality, including local roads conne cting
the resorts with airports, railway stations and bus stations, as well as with cultural valuables;
2. creation of information tourist centres and orga nization of the informational services;
3. protection, maintenance and development of the g reen areas;
4. sanitary and hygienic measures;
5. advertising of tourist sites located on the territory of the municipality in the country and
abroad.
Art. 93a. (1) The size of the fee shall be determin ed by a decision of the municipal council not
later than June 30 of the preceding year.
(2) If the municipal council does not determine the fee by the deadline of para 1 effective for
the next year shall be the size of the fee in effect for the preceding year.
(3) (new, SG 112/03) In the cases of art. 93, para 3 the municipal council shall determine the
size of the fee, upon prior coordination with the m unicipal council for tourism, in the process of
adopting the annual programme for development of tourism.

Art. 94. (amend. SG 94/05) The fee shall be paid by every person using shelter, a place for
accommodation or tourist cottage, simultaneously with the payment for the service.

Art. 95. (revoked, SG 119/02)

Art. 96. (revoked, SG 119/02)

Art. 97. (amend., SG 119/02, amend. SG 94/05) The f ees shall be collected from individuals
and corporate bodies conceding sites for spending the night in the shelters, places of accommodation and
tourist cottages and shall be paid to the budget account of the municipalities the by the 15th of the month
following the month during which it has been collec ted.

Section V.
Fees for obtaining quarry materials (revoked – SG 7 0/08)
Art. 98. (revoked – SG 70/08)

Art. 99. (revoked – SG 70/08)

Art. 100. (revoked – SG 70/08)

Art. 101. (amend., SG 119/02; revoked – SG 70/08)

Art. 102. (revoked – SG 70/08)

Art. 103. (suppl., SG 102/00; revoked – SG 70/08)

Section VI.
Fees for technical services

Art. 104. The fees shall be paid for the technical services rendered by the municipality and
comprise the activities connected with territorial and urban development, architecture, construction,
public works, cadastre in the settlement and rural territories.

Art. 105. The fees for technical services shall be paid by the individuals and the corporate
bodies users of the service at presenting the application.

Art. 106. Exempt from the fees for technical servic es shall be the state and the municipal
bodies, the organisations at budget maintenance and the Bulgarian Red Cross.

Art. 107. (amend., SG 119/02) The extent of the fee s for technical services shall be determined
according to art. 7, 8 and 9:
1. (Amend., SG 109/01; amend., SG 119/02) for issui ng a plan of an immovable property;
2. (Amend., SG 109/01; amend., SG 119/02) for issui ng a plan of an immovable property with
marked mode of construction;
3. (Amend., SG 109/01; amend., SG 119/02) for certi fication of a plan after the issuing of
which have passed 6 months;
4. for determining the construction line and level for a future building:
a) (Amend., SG 109/01; revoked, SG 119/02)
b) (Amend., SG 109/01; revoked, SG 119/02)
5. (Amend., SG 109/01; amend., SG 119/02) for issui ng certificates about facts and
circumstances of the territorial and urban development;
6. (Amend., SG 109/01; amend., SG 119/02) for certi fication of copies of documents and
copies of plans and the documents attached to them.
7. (New, SG 119/02) for issuance of permits for placing temporary equipment for trade 4 tables,
pavilions, cabins, etc.;
8. (New, SG 119/02) for issuance of permit for cons truction, basic repair and reconstruction of
existing buildings and premises in them.
Art. 108. 1. addition (corrections) of approved cadastral plan;
2. letter to the court for issuing a writ of execution for receivables from a valuation entered into
force;
3. certifying of constructions as unfit for use, th reatened by self demolition or harmful in
sanitary4hygiene respect, when the specialised comm ission finds that these conditions exist;
4. alienation of immovable properties for construct ion and indemnification of the rightful
claimants;
5. change and repealing of an order entered into force for alienation and indemnification and
new valuation of an alienated immovable property;
6. determining of indemnification for added immovab le properties to a parcel of the yard4
regulation plan and for technical development measures;
7. giving verbal information about the cadastral, the regulation and the town development status
of the immovable properties;
8. giving preliminary information about issues of t he technical services.

Art. 109. (1) The term for implementing the technic al services which is not established with a
normative act shall be determined with a decision o f the corresponding municipal council but cannot
exceed 1 month.
(2) At non compliance with the term of para 1 the extent of the fee shall be decreased with 1%
for each day of delay but not more than 30% of its full extent.

Section VII.
Fees for administrative services
Art. 110. (1) For services about the civil status s hall be paid the following fees:
1. (Amend., SG 109/01; amend., SG 119/02) for issui ng a certificate for heirs;
2. (Amend., SG 109/01; amend., SG 119/02) for issuing a certificate for identity of names;
3. (Amend., SG 109/01; amend., SG 119/02) for issui ng a certificate that no birth or death
certificate has been issued;
4. (Amend., SG 109/01; amend., SG 119/02) for issuing copies of birth or marriage certificate
as well as for second issue of a copy4excerpt of a death certificate;
5. (Amend., SG 109/01; revoked, SG 119/02)
6. (Amend., SG 109/01; amend., SG 119/02) for issui ng a certificate for family status;
7. (Amend., SG 109/01; amend., SG 119/02) for issuing a certificate for family relations;
8. (Amend., SG 109/01; amend., SG 119/02) for addre ss registration and/or issuance of
certificate for permanent or present address;
9. (Amend., SG 109/01; amend., SG 119/02) for certification of an invitation 4 declaration for
the visit of a foreigner in the Republic of Bulgaria;
10. (Amend., SG 109/01; amend., SG 119/02) for cert ification of an invitation 4 declaration for
private visit of a person living abroad which parents or one of them are of Bulgarian nationality;
11. (Amend., SG 109/01; amend., SG 119/02) for lega lisation of documents about the civil
status for abroad;
12. (Amend., SG 109/01; amend., SG 119/02) for all other kinds of certificates at request by the
citizen;
13. (Amend., SG 109/01; amend. SG 119/02) for copie s of documents.
(2) No fees shall be paid for the following services:
1. compiling of birth certificate and issuing an original birth certificate;
2. compiling of marriage certificate and issuing an original marriage certificate;
3. compiling of a death certificate and issuing of an excerpt 4 copy of it;
4. notes, additions and corrections in the certificates for civil status;
5. establishing guardianship and assigning of a gua rdian;
6. maintaining the register of the population;
7. reflecting the changes of the name in the registers for civil status of the population;
8. issuing of a certificate for inheritance pension.

Art. 111. (Amend., SG 119/02) For the procedures fo r accommodation for rent, sales, exchange
or establishment of real rights of municipal real estates shall be paid a fee.

Art. 112. (Amend., SG 119/02) For issuing a certifi cate for ownership at sale of big live stock
shall be paid a fee.
Art. 113. (Amend., SG 109/01, amend. SG 106/04; rev oked 4 SG 95/09, in force from
01.01.2010)
Art. 114. (Suppl., SG 109/01, amend. SG 106/04; ame nd. 4 SG 105/08, in force from
01.01.2009; revoked 4 SG 95/09, in force from 01.01.2010)

Art. 115. (new – SG 105/06, in force from 01.01.200 7) Fee shall be paid for issuing certificates,

where this is laid down by a law, and for attestation of documents.

Section VIII.
Fee for possession of dog (Revoked, SG 119/02, new – SG 87/05, in force from January 1, 2007)
Art. 116. (Revoked, SG 119/02, new – SG 87/05, in f orce from January 1, 2007) (1) The owner
shall pay annual fee for possession of dog in the m unicipality on which territory is his permanent
address/seat.
(2) Owners of dogs of art. 175, para 2 of the Law of the veterinary medical activity shall be
exempt from fee.
Art. 117. (Revoked, SG 119/02, new – SG 87/05, in f orce from January 1, 2007) In three
months term from the date of acquisition of dog the owner shall submit declaration in the municipality at
his permanent address/seat.
Art. 118. (Revoked, SG 119/02, new – SG 87/05, in f orce from January 1, 2007) (1) The fee
shall be paid every year till March 31 of the respective year or in one month term after the date of
acquisition of the dog when it has been acquired af ter March 31. For the dogs acquired during the
current year the fee shall be due in extent one twelfth of its annual extent for each month till the end of
the year including the month of acquisition.
(2) The incomes from the collected fees of para 1 s hall be used for measures connected with the
reduction of the number of the stray dogs.
Art. 119. (Revoked, SG 119/02)

Section IX.
Fees for graveplots
Art. 120. (1) (Amend., SG 19/02) For use of gravepl ots over 8 years shall be paid one4time fees
as follows:
1. (Amend., SG 119/02) up to 15 years;
2. (Amend., SG 119/02) forever;
3. for use of family graveplots:
a) (Revoked, SG 119/02)
b) (Revoked, SG 119/02);
4. for added small scale graveplots 4 the correspon ding part of the fee determined for the
graveplot.
(2) For urn grave shall be paid the fees of para 1, items 1 and 2 decreased with 50%.

Art. 121. The fees shall be collected by the corres ponding services of the municipality
managing the graveyards.
Section X.
Fees for guarding and preservation of farm properties
Art. 122. (Revoked, SG 109/01)

Chapter four.
ADMI
ISTRATIVE PU
ITIVE PROVISIO
S
Art. 123. (1) (amend., SG 102/00) Who does not subm it declaration of art. 14 or does not
submit it on time as well as point out or incorrectly point out the data and the circumstances, leadin g to
determining the tax in smaller amount or to exempti on from tax, shall be punished with a fine in extent
from 10 to 400 lv, and the corporate bodies 4 with proprietary penalty in extent from 100 to 1 000 lv, if
no graver penalty is provided.
(2) (amend., SG 102/00) For not submitting declarat ion of art. 17, for not submitting it on time
as well as for pointing out incorrect data leading to determining the tax in smaller amount the manage rs
and the accountants of the enterprises shall be punished with a fine from 20 to 200 lv.
(3) (New, SG 109/01; Amend., SG 119/02) Who declare s data and circumstances leading to
reduction or tax exemption shall be fined by 50 to 200 levs and the corporate bodies 4 by a proprietary
sanction of 100 to 500 levs.
Art. 124. (1) (amend., SG 153/98) A heir, legatee o r their legal representative who does not
submit declaration of art. 32, does not submit it on time, does not declare or incorrectly declares the
acquired property as inheritance shall be punished with a fine from 100 to 500 lv.
(2) The fine of para 1 shall not be imposed in case no tax is due on the inheritance.
(3) For the breach of art. 41 to the guilty persons shall be imposed fine in extent from 20 to 200
lv.
Art. 125. For hiding part of the price at receiving properties from grant or for payment to the
parties shall be imposed a fine of the double extent of the due tax for the hidden part.

Art. 126. (Revoked, SG 119/02)

Art. 126a. (new – SG 110/07, in force from 01.01.20 08) (1) A person, failing to submit a
declaration under Art. 61n or failing to submit it in due time, shall be penalized with a fine in the amount
of up to 500 levs, unless this is subject to a heavier penalty.
(2) A person, failing to indicate or indicating inc orrect data or circumstances in the declaration
under Art. 61n, resulting in determination of a pat ent tax of a lower amount or in exemption from a
patent tax, shall be penalized with a fine of up to 1000 levs, unless this is subject to a heavier penalty.

Art. 127. (1) (Prev. text of art. 127 4 SG 109/01; amend., SG 119/02) For failure to observe the
provisions of this law out of the cases of art. 123 , 124 and 125 to the guilty parties shall be impose d a
fine in extent from 20 to 200 lv, and to the corporate bodies 4 proprietary penalty in extent of 100 to 500
lv.
(2) (New, SG 109/01) Not considered as administrati ve offence shall be the failure to pay the
taxes and the fees under this law.
Art. 128. (1) (amend., SG 103/99; amend., SG 109/01; amend., SG 119/02; amend., SG 112/03,
amend., SG 100/05, in force from 01.01.2006) The ac ts for establishing the offences shall be compiled
by municipality administration officers and the punitive decisions shall be issued by the mayor of the
municipality or by officials authorised by him.
(2) (new, SG 119/02; suppl., SG 112/03, revoked, SG 100/05, in force from 01.01.2006)
(3) (amend., SG 103/99; amend., SG 109/01; prev. pa ra 2 4 SG 119/02) The ascertaining of the
breaches, the appeals against and the execution of the punitive decisions shall be implemented by the
order of the Law for the administrative offences and penalties.

(4) (new, SG 112/03, amend., SG 100/05, in force from 01.01.2006) The revenue from fines
and proprietary sanctions under penal provisions issued by the mayor of the municipality, shall be
allocated to the budget of the municipality.
Additional provisions

§ 1. In the sense of this law:
1. (Amend., SG 109/01) "Enterprise" are the persons in the context of the Accountancy Law.
2. "Basic home" is the property which serves to sat isfy the home needs of the citizen and the
members of his family during the predominant part o f the year.
3. "Family" are the spouses as well as their children below full age who are not married.
4. (revoked 4 SG 95/09, in force from 01.01.2010)
5. "Market value" is the price without the calculat ed taxes and fees which would have been paid
at the same terms for similar immovable property or other possession between parties that are not
connected. In the market value shall not be included the sum of discount or the reduction.
6. (amend., SG 153/98; amend. 4 SG 105/05, in force from 01.01.2006) "Connected persons"
are the persons in the sense of § 1, item 3 of the additional provisions to the Tax4insurance Procedur e
Code.
7. (amend., SG 153/98; suppl., SG 109/01) "Househol d waste" are these obtained as a result of
the living activity of people in their homes, yards, in the administrative, social and other public
buildings. To them shall be equaled also the waste from commercial sites, the crafts' activities, the
enterprises, the sites for leisure and entertainment when they do not have characteristics of dangerou s
waste and in the same time their quantity or content will not hamper their treatment together with the
household waste.
8. "Large scale" are the household waste which due to their dimensions or weight cannot be put
into the vessels for household waste or create difficulties for loading.
9. "Vessels for household waste" are containers, bi ns, baskets at public places where are thrown
household wastes as well as polyethylene bags for s eparate collecting.
10. "Regular bus lines shall be the transport made along certain route and schedule.
11. (amend., SG 112/03) "Personal incomes" are all incomes of the persons except:
a) (amend., SG 119/02; suppl. – SG 41/09, in force from 01.07.2009) the additions for other's
help paid to the persons with reduced working ability or type and level of disability over 90 percent with
right to a companion;
b) (amend. 4 SG 105/08, in force from 01.01.2009) t he sums which the persons accommodated
in specialised institutions for provision of social services receive as remuneration in a labour thera peutic
process;
c) the supports determined with an act of the Counc il of Ministers;
d) (amend. 4 SG 105/08, in force from 01.01.2009) t he grants with humanitarian objectives
made by the persons using social services in the sense of § 1, Item 6 of the Additional Provision of the
Law on the Social Care;
e) (New, SG 119/02) one4time payment of extra sums to the pensions by a decision of the
Council of Ministers.
12. (New, SG 109/01, amend. SG 106/04) "Adherent terrain" in the context of art. 10, para 3 is
the built4up yard (the definite admissible construction), not including the built4up area. In the cases
when such is not determined by the order of the law the built4up area and the adherent terrain shall be
equal to 10 percent of the area of the estate.
13. (New, SG 109/01; revoked, SG 45/02)

14. (New, SG 109/01, revoked – SG 106/04)
15. (New, SG 119/02) "Full expenses: include all expenses of the municipality related to the
providing of the service, including the respective expenses: for salaries and insurance of the personn el;
materials, overhead expenses, consulting expenses; for management and control; for collecting fees and
others having relation to the formation of the size of the fee, determined specifically by the municip al
council;
16. (New, SG 119/02) "Basis" for determining the si ze of the fee for household waste is an
objective index of value expression, on whose basis is determined the percentage or per mill of the
proportional fee or a natural index on whose basis the tax per unit is determined (e.g. lev/1 person,
lev/cubic meter of spent water, etc.).
17. (New, SG 119/02) "Account value" is the value of the accounting registration of the asset or
the devalued/ re4evaluated value of the asset when an assessment is performed after its initial accounting
registration.
18. (new, SG 112/03; revoked 4 SG 95/09, in force f rom 01.01.2010)
19. (new, SG 112/03; amend. 4 SG 103/05, in force f rom 01.01.2006) "Insurance value" of a
vehicle is its market, against which instead of the insured property may be bought another one of the
same type and quality to the moment of the issuance of the certificate of insurance value.
20. (new, SG 112/03) "Assessment by accountancy sta ndards" under art. 33, para 1, item 6 is
the difference between the balance value of the assets and the balance value of the liabilities of the
enterprise.
21. (new – SG 106/04) "Landed property" are these i n the sense of § 5, item 2 of the additional
provisions f the Law of spatial planning.
22. (new – SG 106/04; revoked 4 SG 105/08, in force from 01.01.2009)
23. (new – SG 110/07, in force from 01.01.2008) "Tu rnover" for the purposes of taxation of
patent tax shall be the amount of all accomplished during the year sales (of products, goods, services and
other sales) generated by economic activity, less t he value added tax and/or excises in cases, when th e
persons have been registered under the Law for the Value Added Tax and/or have a liability to charge
excise under the Law on excise and tax warehouses.
24. (new – SG 110/07, in force from 01.01.2008) "Pr emises" for the purposes of taxation of
patent tax shall be any place, room and/or facility, including in the open air, where the activity und er
Appendix No. 4 is carried out, including:
a) housing facilities and accommodation places;
b) catering and entertaining establishments;
c) stores, booths, stalls in markets, sidewalks and roadways;
d) studios, workshops and other rooms, regardless w hether they are meant also for other
purposes or are a part of a real estate.
25. (new – SG 110/07, in force from 01.01.2008) "Work place" is an accommodated part of the
premises, furnished for implementation of a specified type of activity or a service by one person.
26. (new – SG 110/07, in force from 01.01.2008) "En tertaining gambling machines" are
gambling machines without a profit, meant for entertainment and relaxation, whereas a certain time to
use or to play at the machine is granted against the price of one game.
27. (new – SG 110/07, in force from 01.01.2008) "Ho using facilities" and "accommodation
places" shall be the respective tourist premises under Art. 3, par. 3, item 1 and 2 of the Law for the
tourism.
28. (new – SG 110/07, in force from 01.01.2008) "Ne t sales area" shall be the area in the
respective commercial premises, including stands, accessible for the buyers.
29. (new – SG 110/07, in force from 01.01.2008) "Ca tering and entertaining establishments"
shall be the respective tourist premises under Art. 3, par. 3, item 3 and 2 of the Law for the tourism.
30. (new – SG 110/07, in force from 01.01.2008) "Bu ffet, kiosk, caravan" are drinking

establishments, offering a limited range of mainly ready goods, cold and hot snacks, paste and sugar
products, beer, hot and soft drinks and a limited range of alcoholic drinks.
31. (new – SG 110/07, in force from 01.01.2008) "Fa cility" with regard to application of item
35 of Appendix No. 4 shall be any individual unit ( machine), used directly in the activity (washing
machine, ironing press, dryer, etc.).
32. "Specialised institutions for provision of social services" are those in the sense of the Law
on Social Care.
33. (new 4 SG 105/08, in force from 01.01.2009) "Ho mes for medico4social services for
children" shall be those in the sense of the Law on Medical Establishments.

Transitional and concluding provisions
§ 2. (1) The tax obliged persons of art. 11 shall s ubmit declarations for each property to the
municipality of its location through the municipality of their residence till May 31, 1998.
(2) (amend., SG 103/99) The citizens without reside nce on the territory of the Republic of
Bulgaria shall submit declaration to Regional tax department 4 Sofia.
(3) The citizens submitted declaration till March 3 1, 1998 shall use additional discount of 5%
of the extent of the due tax for their immovable properties for 1998.

§ 3. (new – SG 12/09, in force from 13.02.2009) (1) Traders, who have submitted applications
as per § 4a of the Law on Value Added Tax shall be subject to a patent tax from January 1, 2009, and
the declaration as per Art. 61m shall be filed by April 1, 2009.
(2) The first installment of the patent tax shall be deposited by April 1, 2009.
(3) Tax relieves amounting to 5 percent shall be ma de as regard to traders, who have paid in
advance the annual patent tax within the term fixed in para 2.

§ 4. This law shall be implemented if it is more fa vourable also for the inheritances opened
before it has entered into to force for which declarations have been submitted in the term of art. 32 but
have not been levied wit inheritance tax.
§ 4a. (new – SG 41/09, in force from 01.07.2009) Th e provisions of this Law regarding persons
with reduced working ability from 50 through 100 pe rcent shall apply also to the persons with assigned
in a valid decision of a competent authority type and level of disabilty from 50 through 100 percent.

§ 5. In the Law for inheritance (prom. …; amend. …) shall be created art. 10a:
"Art. 10a. When several persons have deceased and i t is not possible to be ascertained the
sequence with which death has occurred for each of them it shall be assumed that the older has deceased
before the younger one."

§ 6. Paragraph 4 of the additional provisions of th e Law for condominium cooperatives (prom.
…; amend. …) shall be repealed.
§ 7. In the Law for cultural heritage and museums ( prom. …; amend. …) shall be made the
following changes:
1. In art. 25 the last sentence shall be deleted.
2. In art. 29, para 1, first sentence the words "and local" shall be deleted.

§ 8. Articles 10 and 11 of the Law for state ownership (prom. …; amend. …) shall be repealed.

§ 9. In the Law for notaries (SG 104/96) para 3 of art. 96 shall be repealed.

§ 10. In art. of the Law for tax procedures (prom. …; amend. …) shall be created para 5:
"(5) At determining the tax liabilities the tax bas is shall be rounded to 100 lv to the smaller
figure, in case that the last two figures are below 50 and to the bigger figure if the last two figures are 50
or above it. The extent of the tax shall be rounded to 10 lv to the smaller figure if the last figure is
smaller than 5 and to the bigger figure if the last figure is 5 or bigger."

§ 11. The Ministry of Internal Affairs at issuing r egistration paper to the motor vehicle shall
enter into it the capacity of the engine in kW (horse powers (hp)).

§ 12. The law shall enter into force on January 1, 1998 and shall repeal the Law for local taxes
and fees (prom. …; amend. …).
The is passed by the 384th National Assembly on Nov ember 27, 1997 and is affixed with the
state seal.
Concluding provisions
(SG 102/00)
§ 14. The law shall enter into force on January 1, 2001.

Transitional and concluding provisions
(SG 119/02)
§ 47. The fee for household waste shall be collecte d by the bodies of the tax administration for
a period of two years from the enactment of this law.

§ 48. (1) By November 30, 2003 the municipal counci l shall submit to the respective bodies of
the tax administration information regarding the persons obliged to pay fee for household waste and th e
sums due by them. The information shall be submitte d in the form of electronic document and in
compliance with the requirements of the Law for the electronic document and electronic signature or in
an unified format approved by the Minister of Finan ce on electronic or paper carrier.
(2) If, within the period under para 1, the information is not submitted the tax administration
shall collect the fee in the sizes and on basis det ermined by the municipal council, effective by
December 31 of the preceding year, from the taxable persons under art. 11.

§ 51. Within three months from the enactment of the law, but not later than the adoption of the
municipal budget the municipal council shall adopt the ordinance under art. 9. Until the adoption of the
ordinance the determination and administering of th e fees shall be carried out by the previous order.

§ 52. The law shall enter into force on January 200 3 with exception of § 11, 12, 13, item 1, §
14, 15, 16, 17 and 18 which shall enter into force on January 1, 2004 and § 13, item 2 which shall ent er
into force on January 1, 2005.
Transitional and concluding provisions
(SG 112/03)

§ 20. The persons with lesions, the permanently reduced working capacity of whom has been
established after accomplishing the age of acquiring right to pension for insured practice and age, or
who have accomplished this age within the term of t he decision of LEPC (NEPC) shall exercise their
rights under this law for life regardless of the period determined by the expert decision.

§ 21. (1) The bodies of the tax administration shal l calculate, update and announce to the
persons under art. 64 the due fees for household waste for 2004 and the terms of payment along with th e
notification for the tax for immovable properties in the cases where there is no change in the method of
their determining.
(2) (amend. 4 SG 30/06, in force from 12.07.2006) T he notification under para 1 shall have the
status of an act of establishing the receivable under art. 96, para 2 and may be appealed by the order of
the Administrative procedure code.
(3) In 2004 the receivables under acts under para 2, having entered into force, shall be collected
by the tax administration by the order of the Tax Procedure Code.

§ 22. The fee for household waste for 2004 shall be paid under the conditions and within the
periods under art. 28, para 1 and 2.

§ 22a. (new, SG 6/04; in force from April 1, 2004) Overpaid sums by the taxable persons for
the vehicles under the previous article 61a, item 2, 3 and 4, for the period after April 1, 2004 shall be
subject to deduction or reimbursement by the tax ad ministration by the order of art. 112 of the tax
Procedure Code.
Transitional and concluding provisions
(SG 106/04)
§ 21. In three months term after this law enters in to force the owners of cargo automobiles with
technically admissible maximum mass over 12 t shall file declaration under art. 54, para 1 in which they
shall point out the technically admissible maximum mass, the number of the axes and the kind of
suspension of the transport vehicle.
§ 22. The enterprises, obliged or chosen to apply the International standards for financial
accounts from January 1, 2005, shall file declarations for the same year of art. 17, para 1 for change in
the circumstances till June 1, 2005.
§ 23. The law shall enter into force from January 1 , 2005 except § 2 and 3, which shall enter
into force from January 1, 2006.
Transitional and concluding provisions
LAW OF AME
DME
T A
D SUPPLEME
TATIO
OF THE LAW OF LOCAL TAXES A
D
FEES
(PROMULG., SG 100/2005 IN FORCE FROM 01.01.2006)

§ 18. Within the period to 15th of February 2006 th e owners of tugs for trail and seta tugs shall
submit declaration under Art. 54, Para 1, where they shall state the indexes which are of significance for
the determination of the tax – admissible maximal m ass of the composition of vehicles, number of axles,
type of hanging of the tug.

§ 19. For yare 2006 the municipality council shall determine the fee for household waste to 31st
of January 2006. Where new amount has not been dete rmined, the tax shall be collected on the base of
the effective amount to 31st of December 2005.
§ 20. (1) For year 2006 the first payment uder Art. 28, para 1 and Art. 60, para 1 shall be made
to 1 of March to 30 of April.
(2) For the persons who have paid in advance for th e whole year within the term of para 1 a
discount of 5 per cent shall be made.
§ 21. For year 2006 the bodies of the National Revenue Agency shall calculate the obligations,
print and send notifications to the persons for the due tax on the immovable property and fee for
household waste. The expenses for providing the process shall be on the account of the Agency.

§ 22. The pending tax and enforcement procedures sh all be completed under the effective till
the present moment procedure.
Transitional and concluding provisions
TO THE I
SURA
CE CODE
(PROM. – SG 103/05, IN FORCE FROM 01.01.2006)

§. 28. Тhe code shall enter in force from 1st of Ja nuary 2006, except:
1. Art. 45, Para 3, Art. 47, Chapter Four, Art. 71, Para 4, Art. 77, Para 5, Art 80, Para 5, Art. 88,
Para 3, Art. 89, Art. 99, Para 4, Art. 1124116, Art . 127, 137, 139 4149, Chapter Seventeen, Chapter
Twenty Two, Art. 254, Para 1, item 2, Art. 258, Para 1, items 2, 3 and 5, Art. 282, Para 2 and §. 13, item
2, letter "b", item 3, item 4, letter "c" and item 5 of the transitional and concluding provisions, wh ich
shall enter in force from the date of the Pre4accession to the European Union of the Republic of Bulga ria
Agreement becomes effective;
2. Art. 254, Para 2 which shall enter in force from the date of the Decision of the European
Commission, after the data about conclusion of an a greement between the National Bureau of the
Bulgarian Automobile Insurers and the Bureaus of the Automobile Insurers of the Member States in
accordance with Art. 2, Para 2 of Directive 72/166/EEC for harmonization of the legislation of the
Member States, related with the insuring against civil liability with regard to the usage of motor vehicles
and for imposing of obligation to insure against su ch liability is provided;
3. Art. 266, which shall enter into force from 11th of June 2012;
4. Art. 282, Para 4 and Art. 284 – 286, which shall enter in force from the date of the Decision
of the European Commission, after the data about co nclusion of an agreement between the National
Bureau of the Bulgarian Automobile Insurers and the Bureaus of the Automobile Insurers of the
Member States in accordance with Art. 6, Para 3 of Directive 200/26/EU for harmonization of the
legislation of the Member States related with the insuring against civil liability with regard to the usage
of motor vehicles and for amendment of Directives o f the Council 73/239/ EEC and 88/357/EIO is
provided. Until the date the Pre4accession to the European Union of the Republic of Bulgaria Agreement
enters in force, the National Bureau of the Bulgari an Automobile Insurers shall establish the
organization for execution of the functions as a compensatory body.
5. Art. 288, Para 2, which shall enter into force from 11th of June 2007 shall be applied for all
filed claims for compensation on which up to this d ate the managing council of the Guarantee Fund has
not pronounced; up to the date on which shall enter in force the Pre4accession to the European Union o f

the Republic of Bulgaria Agreement, the Guarantee Fund shall pay compensations only if the road4
transport accident has occurred on the territory of the Republic of Bulgaria; the Guarantee Fund shall
establish the organisation for execution of the functions of Information Centre within a six4months te rm
from the code enters in force.
Transitional and concluding provisions
TO THE LAW OF THE PATRO
AGE OF THE ARTS
(PROM. – SG 103/05, IN FORCE FROM 01.01.2006)

§. 8. The law shall enter in force from the day of its promulgation in the State Gazette, except
the provisions of Art. 32, Para 2 and 3, which shal l enter in force within two years term after the law
enters in force, and the § 4, 5, 6, and 7 which shall enter in force from 1st of January 2006.

Transitional and concluding provisions
TO THE TAX3I
SURA
CE PROCEDURE CODE
(PROM. – SG 105/05, IN FORCE FROM 01.01.2006)

§ 88. The code shall enter in force from the 1st of January 2006, except Art. 179, Para 3, Art.
183, Para 9, § 10, item 1, letter "e" and item 4, letter "c", § 11, item 1, letter "b" and § 14, item 12 of the
transitional and concluding provisions which shall enter in force from the day of promulgation of the
code in the State Gazette.
§ 23. The law shall enter into force from 1st of January 2006.

Transitional and concluding provisions
TO THE ADMI
ISTRATIVE PROCEDURE CODE
(PROM. – SG 30/06, IN FORCE FROM 12.07.2006)

§ 61. In the Law for the medical plants (prom. 4 SG , 117/1997; amend. 4 71, 83, 105 and
153/1998, 103/1999, 34 and 102/2000, 109/2001, 28, 45, 56 and 119/2002, 84 and 112/2003, 6, 18, 36,
70 and 106/2004, 87, 94, 100, 103 and 105/2005 ) the words "Law of the administrative procedure" shall
be replaced by "Administrative procedure code".
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

§ 142. The code shall enter into force three months after its promulgation in State Gazette, with
the exception of:
1. division three, § 2, item 1 and § 2, item 2 – with regards to the repeal of chapter third, section
II "Appeal by court order", § 9, item 1 and 2, § 15 and § 44, item 1 and 2, § 51, item 1, § 53, item 1, §
61, item 1, § 66, item 3, § 76, items 1 – 3, § 78, § 79, § 83, item 1, § 84, item 1 and 2, § 89, items 1 4 4 §
101, item 1, § 102, item 1, § 107, § 117, items 1 a nd 2, § 125, § 128, items 1 and 2, § 132, item 2 an d §
136, item 1, as well as § 34, § 35, item 2, § 43, item 2, § 62, item 1, § 66, items 2 and 4, § 97, ite m 2 and
§ 125, item 1 – with regard to the replacement of t he word "the regional" with the "administrative" an d
the replacement of the word "the Sofia City Court" with "the Administrative court 4 Sofia", which shall
enter into force from the 1st of May 2007;

2. paragraph 120, which shall enter into force from the 1st of January 2007;
3. paragraph 3, which shall enter into force from t he day of the promulgation of the code in
State Gazette.
Transitional and concluding provisions
TO THE LAW FOR THE CO
CESSIO
S
(PROM. 4 SG 36/06, IN FORCE FROM 01.07.2006)

§ 23. The law shall enter into force from the 1st o f July 2006, except for art. 42, para 3 and art.
58, para 4, which shall enter into force from the d ate of accession of the Republic of Bulgaria to the
European Union.
Transitional and concluding provisions
TO THE LAW FOR AME
DME
T A
D SUPPLEME
T OF THE LAW FOR LOCAL TAXES
A
D FEES
(PROM. 4 SG 105/06, IN FORCE FROM 01.01.2007)

§ 13. For 2007 the municipal council shall specify a fee for household waste by the 31st of
January 2007. In case the municipal council has not taken a decision specifying the fee for household
waste, from each debtor shall be collected a fee amounting to the absolute value of the precedent year.

§ 14. (1) The first installment under Art. 28, para 1 and under Art. 60 for 2007, para 1 shall be
deposited from the 1st of May to the 30th of April.
(2) Rebate of 5 percent shall be made to the person s, who have prepaid for the whole year
within the term under para 1.
§ 15. The authorities of the National Revenue Agenc y shall calculate the liabilities, print and
send notifications to the persons with respect to the real estate tax and fee for household waste for 2007,
due by them. The resources for securing the proceed ings shall be for the account of the Agency’s
budget.

§ 16. The Law shall enter into force from the 1st o f January 2007.

Transitional and concluding provisions
TO THE LAW O
AME
DME
T A
D SUPPLEME
TATIO
OF THE LAW FOR THE
E
ERGY EFFICIE
CY
(PROM. 4 SG 55/07, IN FORCE FROM 06.07.2007)

§ 31. This Law shall enter into force from the day of its promulgation in the State Gazette,
except the provisions of § 26, Items 1, 2, 3, 4, 5 and 6, which shall enter into force from 1 July 200 7, and
the provision of § 27, which shall enter into force from 1 January 2008.

Transitional and concluding provisions

TO THE LAW FOR AME
DME
T A
D SUPPLEME
TATIO
OF THE LAW FOR THE
LOCAL TAXES A
D FEES
(PROM. – SG 110/07, IN FORCE FROM 01.01.2008)

§ 18. The municipal council shall determine the amo unt of the local taxes by 29 February 2008.
Provided that within this term the amounts of the local taxes is not determined, the minimum amounts o f
the taxes, provided by the law, shall apply for 2008, and for the patent tax – the amounts in force for
2007.
§ 19. Until the determination of the amount of the local taxes by the municipal council for 2008
the properties acquisition tax under Art. 44, par. 1 and 2 and inheritance tax shall be determined on the
grounds of the minimum amounts of the respective ta xes, provided by the law.

§ 20. (1) For 2008 the first and second installment under Art. 28, par. 1, respectively the first
installment of the tax under Art. 60, par. 1, shall be deposited from 31 March to 30 June.
(2) Persons, having paid the full annual amount wit hin the terms of par. 1, shall get a discount
of 5 percent.
§ 21. Up to 29 February 2008 the Minister of Financ e shall approve a form of the declaration
under Art. 61n, par. 1.
§ 22. For 2008 the persons taxable with a patent tax, shall submit a declaration under Art. 61n,
par. 1 by 30 April 2008.

§ 23. (1) For 2008 the first and second installment under Art. 61p, par. 1 shall be deposited not
later than 30 April 2008.
(2) Persons, having paid the full annual amount wit hin the terms of par. 1, shall get a discount
of 5 percent.
§ 24. This law shall enter into force from 1 January 2008.

Transitional and concluding provisions
TO THE LAW O
AME
DME
T A
D SUPPLEME
TATIO
OF THE LAW O
THE
LOCAL TAXES A
D FEES
(PROM. 4 SG 105/08, IN FORCE FROM 01.01.2009)

§ 17. (1) The Municipal Council shall determine the amount of the immovable property tax, the
inheritance tax and the tax for acquisition of property under Art. 44, Para 1 and 2 by 31 January 2009 . In
case no new amounts have been determined within the specified term, during 2009 shall apply the
minimum tax amounts, determined in Art. 22, 36 and Art. 47, Para 1 and 2.
(2) By determining the amounts under Para 1 the tax for acquisition of properties under Art. 44,
Para 1 amd 2 and the inheritance tax shall be determined on the basis of the minimum amounts for the
same taxes, established in this Law.
§ 18. (1) For 2009 the initial instalment under Art. 28, Para 1 shall be paid from 1 March by 30
April.

(2) A reduction of 5% shall be made to those who have prepaid for the entire year within the
term under Para 1.
§ 19. For 2009 the municipal council shall determine the fee for household waste by 31 January
2009. Where within this term the municipal council has not taken a decision for determining the amount
of the fee for household waste, a fee amounting to the absolute value for the preceding year shall be
collected from every debtor.
……………………………………………….

§ 21. This Law shall enter into force by 1 January 2009.

Transitional and concluding provisions
TO THE LAW O
AME
DME
T A
D SUPPLEME
TI
G OF THE TA X3I
SURA
CE
PROCEDURE CODE
(PROM. – SG 12/09, IN FORCE FROM 01.05.2009)

§ 68. This Law shall enter into force from May 1, 2 009 except for § 65, 66 and 67, which shall
enter into force from the date of its promulgation in the State Gazette.

Transitional and concluding provisions
TO THE LAW O
CULTURAL HERITAGE
(PROM. – SG 19/09, IN FORCE FROM 10.04.2009)

§ 44. This Law shall enter into force from April 10 , 2009 except for Art. 114, para 2 and Art.
126, which shall enter into force April 10, 2010.
Transitional and concluding provisions
TO THE LAW O
AME
DME
T A
D SUPPLEME
TATIO
OF THE LAW O
THE
HEALTH
(PROM. – SG 41/09, IN FORCE FROM 02.06.2009)

§ 96. This Law shall enter into force from the day of its promulgation in the State Gazette,
except for:
1. paragraphs 3, 5, 6, and 9, which shall enter into force from 1 January 2009;
2. paragraphs 26, 36, 38, 39, 40, 41, 42, 43, 44, 6 5, 66, 69, 70, 73, 77, 78, 79, 80, 81, 82, 83, 88,
89 and 90, which shall enter into force from 1 July 2009;
3. paragraph 21, which shall enter into force from 1 Jun 2010.

Transitional and concluding provisions
TO THE LAW FOR AME
DME
T A
D SUPPLEME
TATIO
OF THE LAW FOR LOCAL
TAXES A
D FEES
(PROM. – SG 95/09, IN FORCE FROM 01.01.2010)

§ 20. (1) The municipal council shall determine the rates of the tax on properties and the tax in
case of acquisition of properties in 2010 not later than 31 January 2010. Provided that within this te rm
the new rates are not determined, the rates of taxes, applicable as of 31 December 2009 shall apply.
(2) Prior to determination of the rates under par. 1 the tax for acquisition of properties under
Art. 44 shall be determined based on the rates, applicable as of 31 December 2009.
(3) For 2010 the first installment of the tax under Art. 28, par. 1 shall be deposited from 1
March to 30 April. Persons having prepaid the full amount of the tax within this term shall be granted a
discount of 5 per cent.
§ 21. For the possessed non4residential properties and for non4residential properties, on which a
limited real right of use is instituted, the enterprises shall file declarations under Art. 14 by 30 J une
2010.
§ 22. The law shall enter into force from 1 January 2010, except for § 5, which shall enter into
force from 1 January 2011.
Transitional and concluding provisions
TO THE LAW FOR AME
DME
T A
D SUPPLEME
TATIO
OF THE LAW FOR
EXCISES A
D TAX WAREHOUSES
(PROM. – SG 95/09, IN FORCE FROM 01.01.2010)

§ 96. The law shall enter into force from 1 January 2010, except for § 1, § 2, item 1, 3, 4 and 6,
§ 3 and 4, § 5, item 1 and 4, § 6, 7, 8, 10 and 11, § 13, item 1, items “B’ and “c”, § 15 and 16, § 20 , item
2, § 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 35, 36, 37, 38, 39, 41, 42, 45, 46, 47, 50, 51, 52, 53,
54, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 78, 81, 82, 86, 87, 88, 90,
91, 92, 93, 94 and 95, which shall enter into force fro the date of promulgation of the law in the State
Gazette, and § 2, item 2 and 5, § 5, item 3, § 20, item 1, § 34, 43, 44, 48, 77, 79, 80, 83, 84, 85 and 89,
which shall enter into force from 1 April 2010.
Appendix
o 1
(Revoked, SG 109/01)

Appendix
o 2
Standards for tax valuation of the immovable proper ties
(amend., SG 100/05, in force from 01.01.2006; amend . 4 SG 105/08, in force from 01.01.2009)
I. General provisions

Art. 1. The tax valuation of the immovable properti es shall be determined in lv and is a sum of
the tax valuations of the separate sites.
Art. 2. The immovable properties or part of them sh all be assessed without accounting for the
influence of restrictions and encumbrances.

Art. 3. (1) (amend., SG 100/05, in force from 01.01.2006)The tax valuation shall be determined
by the municipality administration officers at the location of the property in 2 weeks term after
submitting an application according to a model.
(2)(new, SG 100/05, in force from 01.01.2006) A cer tificate of tax evaluation shall be issued
for the purposes of taxation with a tax over the inheritance or tax over the obtaining property, for
determination of the state and notary fees in the procedures under the Civil Procedure Code and other
stipulated by the law cases.
(3)(previous para 2 –suppl., SG 100/05, in force fr om 01.01.2006) When no declaration has
been submitted for levying the property with tax on immovable properties or changes have occurred in
the declared characteristics with the application shall also be submitted declaration according to a
model. If issuance of a certificate of tax evaluation of uncompleted construction is demanded, to the
application a protocol of findings by the municipal (regional) administration, certifying the degree of the
completeness of the construction shall be attached.
(4) (amend., SG 112/03, suppl. SG 106/04, previous para 3., SG 100/05, in force from
01.01.2006) The certificate for tax valuation issued by June 30 of the current year pursuant to art. 2 26,
para 1 of the Tax Procedure Code shall be valid by this date, and those issued after this date – until the
end of the current year. Where the tax liabilities for the property have been paid for the whole year and
this circumstance has been registered in the certificate it shall be valid until the end of the current year,
regardless of the date of its issuance. The certifi cates for tax valuation of non built4up farm lands shall
be valid till the end of the current year.

II. Tax valuation of buildings
Art. 4. The tax valuation of buildings or parts of buildings shall be determined on the ground of
the basic tax value of 1 square meter, correction c oefficients and the area according to the following
formula:
TV = BV . Cl . Ci . Cc . Ch . Cd . A,
where:
TV is the tax value in levs;
BV 4 basic value of 1 square meter in levs;
Cl 4 coefficient for location;
Ci 4 coefficient for infrastructure;
Cc 4 coefficient for individual characteristics;
Ch 4 coefficient for height;
Cd 4 coefficient for depreciation;
A 4 area of the building or part of it in square meters.

Art. 5. (1) The basic tax value (BV) shall be deter mined per square meter depending on the
construction and the type of the site.
(2) The constructions of the buildings are pointed out in table No 1
Table No 1
Used codes for the types of construction

Code Construction
FB frame-built
SS semi-solid
S1 solid without reinforced concrete elements or sectional
asbestos and other boards (bungalows), solid with
partial reinforced concrete elements
S2 solid – large panel
S3 solid with bearing brick walls and entirely monolithic
or sectional reinforced concrete floor structures, solid –

sectional, skeleton and frame reinforced concrete
constructions, package-lifted slabs, large area and
sliding formwork shuttering, skeleton – beamless
constructions, special constructions (steel etc.)
(3) The basic tax value in levs of one square meter shall be determined according to table No 2.

Table No 2
Con- Residential buildings Non
struction flats houses residential
FB 4,40 3,70 4,80
SS 7,50 6,40 8,20
S1 11 9,40 12,10
S2 14 12 15,40
S3 17 14,50 18,70
(4) For the following sites in condominiums the bas ic tax value shall be determined as
percentage of the basic tax value of flats as follows:
1. maisonettes and studios 4 100%;
2. garages 4 80%.
(5) For the following sites on the land for residen tial development the basic tax value shall be
determined as a percentage of the basic tax value o f the houses as follows:
1. garages 4 85%;
2. cattle4sheds, barns, sheds with surrounding walls etc. 4 60%;
3. sheds without surrounding walls 4 40%.
(6) For the following non residential sites the bas ic tax value shall be determined as a
percentage of the basic tax value of the non residential buildings as follows:
1. garages and storehouses 4 80%;
2. sheds with surrounding walls 4 60%;
3. sheds without surrounding walls 4 40%.
(7) The independent sites in the common parts of th e buildings shall be valued separately.
(8) The value of the ideal parts of the common part s of the buildings shall be included into the
tax basic value.
Art. 6. (1) The coefficient for location (Cl) shall be determines from table No 3 or 4 and the
location of the building:
1. according to table No 3 shall be determined the coefficient for location for all buildings
except the production and the farm buildings; when the zones in the settlements and/or villa zones are
not determined, shall be implemented the coefficien ts of columns 7 and 10;
Table No 3
(amend., SG 100/05, in force from 01.01.2006, amend. – SG 105/08, in force from 01.01.2009)
Category Zone Within Out of Villa
constr. constr. zone
bounda- bounda-
ries ries
I II III IV V I cat. II cat.
Sofia 93,6 74,9 63,2 42,1 28,1 25,7 23,4 65,5 37,4
Varna 88,9 70,2 56,2 42,1 28,1 25,7 23,4 60,8 32,8
Burgas 67,9 58,5 51,5 35,1 23,4 21,1 18,7 51,5 23,4
Stara Zagora 63,2 53,8 44,5 33,9 23,4 21,1 18,7 44,5 23,4
Plovdidv 58,5 49,1 37,4 32,8 23,4 21,1 18,7 37,4 23,4
I, 1 group 49,1 37,4 30,4 23,4 21,1 18,7 16,4 28,1 21,1
I, 2 group 31,5 22,5 15,8 11,3 0,0 9,0 6,8 13,5 11,3
II category 21,6 13,0 10,8 8,6 0,0 6,5 5,4 8,6 6,5
III category 11,9 8,6 6,5 0,0 0,0 5,4 4,3 6,5 5,4

IV, V 6,5 4,3 0,0 0,0 0,0 4,3 3,2 5,4 4,3
VI, VII, VIII 3,2 0,0 0,0 0,0 0,0 2,4 2,2 2,8 2,6

2. for commercial sites the coefficient for location of table No 3 shall be increased with 40%.
As commercial site shall be understood shops, pharm acies, pavilions, kiosks, storehouses for wholesale
trade, petrol stations, disco clubs, restaurants, snack bars, bars, beer bars, folk restaurants, cafes , hotels,
motels, gambling establishments;
3. according to table No 4 shall be determined the coefficient for location for the production
and farm buildings, and the administrative buildings located on the same property (parcel):
Table № 4
(amend., SG 100/05, in force from 01.01.2006, amend. – SG 105/08, in force from 01.01.2009)
Category Location
favourable unfavourable
produc- farm produc- farm
tion tion
Sofia 23,4 16,4 17,3 10,8
Varna 22,2 15,7 16,4 10,4
Bourgas 21,1 14,7 15,6 9,7
Stara Zagora 20,5 14,4 15,1 9,4
Plovdiv 19,9 14,0 14,7 9,1
I, 1 group 16,4 11,5 12,1 7,6
I, 2 group 14,0 9,9 10,4 6,5
II 11,7 8,2 8,6 5,4
III 7,0 4,9 5,2 3,2
IV, V 4,7 3,3 3,5 2,2
VI, VII, VIII 2,3 1,6 1,7 1,1

a) as production (industrial production) sites shal l be understood 4 for production objectives,
including also production and distribution of steam , compressed air and gases, production, transfer and
distribution of electric energy, pump and water treatment stations, hangars, garages, depots, storehou ses
and sheds for preservation of industrial production;
b) as farm sites shall be understood 4 buildings fo r cattle and poultry breeding, buildings for
plant growing, insemination stations, incubators, f odder and food workshops, veterinary filters,
storehouses and sheds for preservation of farm production, silos, incinerators;
c) buildings with favourable location shall be thes e meeting over 50% of the following
conditions: the building is located within the boundaries of the settlement; close (up to 1 km) to the state
road network, railway station and ports; detached p roduction (industrial, trade or farm) zones.
(2) (Amend., SG 109/01, amend., SG 100/05, in force from 01.01.2006) The coefficient for
location of para 1 for the national resorts and the villa zones there as well as the villa zones up to 10 km
from the seaside coastline shall be increased by 50 % except Varna Bourgas, resort complex Borovetz,
resort complex Diuny, resort complex Elenite, resor t complex Sunny Beach and the populated places as
stated in para 5
(3) (Amend., SG 190/01, amend., SG 100/05, in force from 01.01.2006) The coefficient for
location of para 1 for resorts of local importance and for the villa zones there shall be increased by 20%,
except the populated places as stated in para 5.
(4) (amend., SG 100/05, in force from 01.01.2006) T he category of the populated place shall be
determined with the unified classifier of the admin istrative4territorrial and the territorial units
(UCATTU), approved by the decision No. 565 of the C ouncil of Ministers of 1999 ( SG 73/1999),
except Varna, Bourgas, Stara Zagora, Plovdiv, and the populated places stated in para 5:
(5) (new, SG 100/05, in force from 01.01.2006) As p opulated places of I (first) category shall
be grouped the following populated places:
1. 1st group – Blagoevgrad, Veliko Turnovo, Kurdjaly, Pernik, Pleven, Russe, Sliven, Haskovo,

Shumen, Bansko, Nesebur, Sozopol;
2. 2nd group – Vidin, Vratza, Gabrovo, Dobrich, Lovech, Montana, Pazardjik, Silistra,
Smolian, Razgrad, Turgovishte, Iambol; Aitos, Karnobat, nova Zagora, Sevlievo, Harmanly, Troian,
Panagyurishte, Peshtera, Asenovgrad, RAdomir, Samok ov, Kazanluk, Radnevo, Chirpan, Popovo,
Koz;oui, Kranevo, Balchik. Biala (Varna4district), Velingrad, Kiustendil, Sandansky, Kiten, Obzor,
Pomorie, Primorsko, Svety Vlas, Hisaria, Tzarevo.
(6) (previous Para 5 4 SG 100/05, in force from 01.01.2006) As villa zones shall be understood
villa zones with approved development and regulatio n plans.
(7) (previous Para 6 4 SG 100/05, in force from 01. 01.2006)The boundaries of the zones in
settlements and villa zones shall be determined wit h a decision of the municipal council. Till the
approval of the decision shall be applied the zones and the categories determined with an order of the
mayor of the municipality.
Art. 7. The coefficient for infrastructure (Ci) shall be determined adding to 1 the value of the
elements of table No 5:
Ci = 1 + A + B + C + D + E + F.
Table № 5
Elements Value of the elements
available not available not in the
building but
in the quarter
1 2 3 4
A. Water supply 0.0 -0.05 -0.03
B. Sewerage 0.0 -0.05 -0.03
C. Electricity 0.0 -0.07 -0.05
D. Telephone 0.0 -0.02 -0.02
E. Heating +0.06 0.00 0.00
F. Street network 0.0 -0.08 -0.08
1. as street network shall be understood streets with durable cover;
2. when the building is not connected with the elec trical, water supply and sewerage network
but in the quarter the corresponding infrastructure has been constructed, for these element shall be
assumed the value of column 4. As quarter shall be understood part of the settlement limited by the
street regulation lines (or street where there is no approved regulation plan), including the cases wh en
the facilities are within the limits of the streets. The coefficient of column 4 shall be applied also when is
valued part of a building, i.e. when the site does not have constructed infrastructure but there is su ch in
the building/
Art. 8. (1) The coefficient for individual characteristics (Cc) shall be determined adding to 1 the
following corrections:
Cc = 1 + k1 + k2 + k3,
where:
1. k1 is correction for the location in height of s ites in residential and primarily residential
buildings:

Table № 6
The site is Correction (k1)
located on buildings with 6 other
and more floors buildings
without lift
non re – flats non re – flats
siden- siden-
tial tial

1. First floor +0.10 -0.05 +0.10 -0.05
2. Second to fifth
floor -0.03 +0.03 0.00 +0.03
3. Sixth and next
floors -0.10 -0.03 -0.08 -0.03
a) when the sites of item 1 are located on the last floor in buildings with two or more floors, the
correction k1 shall be decreased with 0.05;
b) for studios, garages, basements and attics the c orrection k1 of 0;
2. k2 4 correction for physical status of the site:
Table No 7
Physical status Correction
k2
No major repair has been done for -0.05
more than 20 years
Bad physical status from -0.10
to -0.60
a) as bad physical status is understood damages cau sed by disasters, accidents etc., due to
which the physical status of the site has significantly degraded; the value of the correction shall be
ascertained after inspection and compiling a record where are described the damages;
b) for the other cases k2 is 0;
3. k3 4 correction for improvements of the site:
k3 = A + B + C + D + E + F
Table No 8
Kind of the improvement Correction k3
there there
is is no
A. Heating installation 0.00 0.04
B. Air conditioning installation 0.00 0.06
C. Luxurious or aluminium window frames 0.00 0.04
D. Noise of heat insulation 0.00 0.03
E. Roof covers 0.00 0.03
F. Decoration elements and revetment 0.00 0.02
a) as heating installation is understood local central heating, floor or wall heating;
b) as air conditioning installation is understood a n installation firmly attached to the building;
c) as roof covers is understood luxury improvements 4 special roof structure, covers and
insulation;
d) as decorative elements and revetment is understood luxury internal and external decoration
elements, mosaics, revetments, etc.
Art. 9. (1) The coefficient for height (Ch) shall be determined for trade, production and farm
sites when the height of the floor is bigger than 4 m with the following formula:
Ch = (H 4 3)0.05,
where H is the actual height of the floor in m with precision 0.5 m.
(2) The coefficient shall be calculated with precision 0.001.
(3) For the other sites the coefficient is equal to 1.

Art. 10. (1) Coefficient for depreciation (Cd) shal l be determined with the following formula:
Cd = [100 4 (NY 4 5) . P]/100,
where:NY is the number of years after the finishing of the building till the moment of valuation
(integer);
P 4 annual percentage of depreciation of the building according to type of construction:
Table No 9

Code of the type of construction P – annual % of depreciation
FM 1.0
SS 0.8
S1 0.7
S2 0.6
S3 0.5
(2) Till the fifth year after the finishing of the building the coefficient is equal to 1.
(3) The coefficient for depreciation cannot be less than 0.65 for buildings or parts of them with
frame4built or semi4solid constructions, less than 0.75 for S1 and S2 and less than S3.

Art. 11. (1) The area (A) (gross built area) of a b uilding or part of it is the whole area limited
by: the external surface of the walls and/or by the imaginary planes dividing the width of the interna l
delimiting walls (for premises); the external surface of the walls and or the rail ( for delimited open air
space); the horizontal projection of the contour of the covering construction element (for not delimit ed
covered open air space); the external surface of th e walls and rails (for a floor of a building,
condominium or section of a building).
(2) The area of the basements and attics shall be determined as follows:
1. 30% of the gross area when they are adjacent to the residential sites;
2. 60% of the gross area when they are adjacent to nom residential sites.
(3) The area of para 2 shall be added to the area o f the sites to which the basements and the
attics are adjacent.
(4) When it is necessary to be valued basements and attics as independent sites as area shall be
assumed the area determined according to para 2.
III. Tax valuation of unfinished construction

Art. 12. (1) The unfinished construction shall be v alued according to the finished construction
and mounting works as percentage of the tax valuati on of the building according to the design as
follows:
1. (amend., SG 100/05, in force from 01.01.2006) up to ground level 4 37%;
2. (amend., SG 100/05, in force from 01.01.2006) up to rough to construction – 63 %;
3. (revoked, SG 100/05, in force from 01.01.2006)
(2) The tax valuation of an independent site in unf inished is part of the tax valuation of the
unfinished building corresponding to the ratio of the gross area of the site (including the ideal parts of
the common parts of the building) to the gross area of the building according to the design.
IV. Tax valuation of the land within the constructi on boundaries of the, the built yards and the
land out of the construction boundaries (without farm land)

Art. 13. (1) The tax valuation of the land within t he construction boundaries, the villa zones, the
biult yards (developed areas out of the constructio n boundaries) and of the land out of the constructi on
boundaries (without farm land) shall be determined on the basis of the basic tax value for one square
meter, the correction coefficients, the area and the tax value of the improvements according to the
following formula:
TV = BV . Cl . Ci . Cz . Cd . A + TI,
where:
TV is the tax value in levs;

BV 4 basic tax value of 1 sq. m in lv;
Cl 4 coefficient for location according to table No 3;
Ci 4 coefficient for infrastructure;
Cz 4 coefficient for development zone;

Cd 4 coefficient of development;
A 4 the area of the land, including the built area in sq. m;
TI 4 tax value of the improvements.
(2) The tax valuation of the water areas, mines, qu arries, land of the forest entirety and similar
sites shall be determined as for land according to their location and statute.

Art. 14. (1) The tax basic value of the land shall be 8 lv for one square meter.
(2) The basic value of 1 sq. m unbuilt area within the construction boundaries of settlements
determined with a detailed urban development plan, shall be 125% of the basic tax value of para 1.
(3) (amend., SG 100/05, in force from 01.01.2006)Th e basic tax value of land within the
construction boundaries of settlements of IV, V, VI, VII and VIII category shall be increased as follows:
1. at distance up to 20 km to the settlement of "0" and first category 4 with 10%;
2. at distance up to 15 km to the settlement of II category 4 with 5%.
(4) (Amend,. SG 109/01, amend., SG 100/05, in force from 01.01.2006) The basic tax value of
land within the villa zone up to 10 km from the sea coast line, the national resorts and the villa zones
there shall be increased by 50% except Varna, Bourg as, resort complex Borovetz, resort complex Diuny,
resort complex Elenite, resort complex Sunny Beach and the populated places as stated in Art. 6, Para 5
(5) (Amend., SG 109/01, amend., SG 100/05, in force from 01.01.2006) The basic tax value of
the land in resorts of local importance and the villa zones there shall be increased by 20%, except th e
places stated in Art. 6, Para 5.

Art. 15. The coefficient for infrastructure (Ci) sh all be determined adding to 1 the value of the
elements of table 10.
Ci = 1 + A + B + C + D
Table № 10
Value of the elements for a property
Elements yes no in the region
1 2 3 4
A. Water supply 0.0 -0.05 -0.03
B. Sewerage 0.0 -0.05 -0.03
C. Electricity 0.0 -0.07 -0.05
D. Street network 0.0 -0.08 -0.08
1. as street network is understood streets with durable cover;
2. when the property is not connected with the elec tric, water supply and the sewerage network
but in the region the corresponding infrastructure has been constructed, for these elements shall be t aken
the value of column 4. As region is understood part of the settlement ( settlement is the whole territory
delimited with the boundary of the land attached to the settlement), limited by streets (roads), including
the cases when the facilities are within the limits of the streets (roads).

Art. 16. (1) The coefficient for development zone ( Cz) shall be determined depending on the
designation of the land according to the urban development plan as follows:
1. central zone 4 Cz = 1.10;
2. production, primarily production and especially production zone 4 Cz = 0.90, and land of
farm yards 4 Cz = 0.80;
3. all other zones (residential, public services, parks, green zones, sport ground etc.) 4 Cz =
1.00.
(2) The coefficient of para 1 shall be 1 for land o ut of the construction boundaries of the
settlement and for land within settlements where no such zones are detached.

Art. 17. The coefficient for development (Cd ) shal l be determined as follows:

1. for percentage of built area up to 40% as well as for unbuilt territories the coefficient shall be
equal to 1. The percentage of built area is determi ned dividing the built area to the area of the property
(plot);
2. for percentage of built area over 40% 4 accordin g to the following formula:
Cd = 2 4 1.01(P 4 35),
where P 1s the percentage of built area.
3. for percentage of built area 100% 4 Cd = 0.10;
4. the coefficient shall be calculated with precision 0.01.

Art. 18. (1) The tax value of the improvements (TI ) shall be a sum of the value of the separate
improvements.
(2) The value of each one of the improvements shall be determined as a product of its quantity
characteristic and the following values:
1. for durable luxury cover (without plane mosaic, concrete, clay etc. slabs) for one sq. m 4 35
lv;
2. for solid fences (bricks, concrete, metal, mixed) and support walls for sq. m (length x height)
4 8 lv; 3. for sport playgrounds with durable cover for 1 sq. m 4 15 lv;
4. for pools firmly attached to the land, for 1 cubic m 4 23 lv;
5. for parkings for public use for 1 sq. m:
a) grass and non durable cover 4 8 lv;
b) all others 4 15 lv.

V. Tax valuation of farm land

Art. 19. (1) The tax valuation of the farm land sha ll be determined on the basis of the tax basic
value of 1 sq. m depending on the way of long term use and the category, the coefficient for location and
the area according to the following formula:
TV = BV . Cl . P,
where:
TV is the tax valuation in levs;
BV 4 the basic tax value of 1 sq. m in levs;
Cl 4 coefficient for location;
P 4 the area of the land in sq. m.
(2) The tax valuation of forests on farm land shall be as for farm land with perennial
plantations.
(3) When land of the forests entirety is to be valued, it shall be valued as forests on farm land.
(4) (New, SG 109/01) The tax value of the types of lands of the forest fund shall be determined
by equalising the type of place of growing of the lands of the forest fund with the category of farm land
according to the following table:
Cate- Type Preva- Forest
gory of place iling green belt
of of character- diversity and
farm land growing istics humidity
1 2 3 4
III 3,5,7,90,92,93,106 Flooded I-1,CD-23
and riverside
rich
IV 4,8,9,6,52,53,69 Flooded
and riverside,
less rich

V 10,14,16,37,40,41,42, Rich CD-23
44,46,54,62,73,74,76, mountainous (21*II, 6*I)
77,78,79,81,82,84,105,
111,112,114,116,
118,136
VI 1,2,11,12,13,17,18,20, Rich 10*I I-21
22,24,25,27,29,30,31, flat land, CD-23
34,35,38,43,45,47,51, weaker (21*I,4*II)
55,56,58,59,60,63,64, mountainous 17*II B-12
65,67,68,70,71,72,80, 3*III B-2
83,85,86,87,94,95,97, 2*III C-23
98,99,100,101,102,104,
107,109,110,113,115,
117,119,121,124,125,
127,133,135,140,141,
142,144,145
VII 21,23,26,28,32,33,36, Weaker 5*AB-1,2,
61,66,75,108,120,122, flat land BC-12,
128,131,138,139,143, (8*I,7*II)
146,147
VIII 15,19,48,50,57,89, Dry, not 2*I b-12,2*I C-1
96,137 poor, some 3*III-2 BC-3
high
mountainous
IХ 49,88,126,129,148, Dry and 4*A-1,1*I,
149,150 poor, some, II B-12,
high 2*III BC-23
mountai-
nous
Х 130,103,123,132,134 Very dry A-01
and (2*AB -1,3*
poor A-01)
where:
the Roman figures are forest green belt;
* 4 place of growing;
A 4 very poor land; B 4 poor; C 4 average rich; D 4 rich
The figures 0 4 very dry; 1 4 dry; 2 4 fresh; and 3 4 humid.

Art. 20. The basic tax value (BV) shall be determin ed in levs for 1 sq. m farm land according to
the category of the land and the way of long term use:
1. for unirrigated conditions according to the following table:
Table No 11
(amend. 4 SG 105/08, in force from 01.01.2009)
Long term use Basic tax value for the categories
I II III IV V VI VII VIII IX X
1 2 3 4 5 6 7 8 9 10 11
Perennial
plantations 0,338 0,306 0,270 0,234 0,180 0,147 0,090 0,063 0,039 0,014
Fields 0,188 0,168 0,147 0,129 0,098 0,081 0,050 0,035 0,023 0,009
Meadows 0,122 0,111 0,098 0,084 0,066 0,054 0,032 0,023 0,014 0,005
Pastures 0,072 0,066 0,059 0,050 0,039 0,032 0,018 0,014 0,008 0,003

2. for irrigated conditions 4 the basic tax value of item 1 multiplied with 1.20.

Art. 21. The basic tax value of farm land shall be corrected with a coefficient for location (Cl)

which shall be formed adding to 1 the following corrections:
Cl = 1 + k1 + k2 + k3, where:
1. k1 is the correction for the location with respe ct to the construction boundaries of the
settlement in which territory is located the property:
Table No 12
Distance to the construction boundaries k1
of the settlement, km
borders + 0.25
up to 1 + 0.15
from 1 to 3 0.00
from 3 to 6 – 0.10
from 6 to 8 – 0.15
over 8 – 0.20
2. correction for the location with respect to the road network with durable cover (k2):
Table No 13
Distance to the road network, km k2
borders with the road network + 0.10
up to 1 0.00
over 1 – 0.10
3. (amend., SG 100/05, in force from 01.01.2006) co rrection accounting for the category of the
settlement on which territory is located the property (k3):
Table No 14
Category type of the settlement on the k3
territory of which is located the property
zero + 0.30
I + 0.20
II + 0.15
III + 0.10
IV and V 0.00
VI, VII and VIII – 0.10
VI. Tax valuation of the development right

Art. 22. (amend., SG 153/98) The tax valuation of t he development right (TVDR) shall be
determined in levs according to the following formula:
TVDR = GBA . 0.25 . BV. Cl . Ci . Ct, where:
GBA is the gross built area of the building in sq. m;
BV 4 the basic tax value depending on the construct ion and the designation of the building. If
the construction is unknown it is assumed S2. As designation shall be assumed the prevailing one (over
50%);
Cl 4 coefficient for location according to the designation;
Ci 4 coefficient for infrastructure, determined acc ording to section VI; at establishing
development right on farm land Ci shall be accounted for in the same way;
Ct 4 coefficient for the term for which is established the right, with precision 0.001.
Ct = (1 4 1.054n), where "n" is the number of years for which is established the right. For over
100 years the coefficient is assumed equal to 1.
VII. Tax valuation of the right to use

Art. 23. (1) The tax valuation of the real right to use (UR) shall be determined in levs according
to the following formula:
TVUR = TV . Ct, where:
TV is the tax value of the property or the part of it for which is established the right;
Ct 4 coefficient for the term for which is established the right, with precision 0.001.

Ct = (1 4 1.054n), where "n" is the number of years for which is established the right. The
coefficient cannot be bugger than 0.900.
(2) When the right to use is established for unlimited term the number of years for which is
established the right shall be calculated subtracting from 70 the age of the user and if they are more than
one 4 the age of the youngest. When the user is over 70 as number of years shall be assumed 5.
(3) (new., SG 100/05, in force from 01.01.2006) Whe re there is established right of usage of an
enterprise for indefinite term, the index calculating the term shall be 0.900.
(4) (previous Para 34 SG 100/05, in force from 01.0 1.2006) In the cases when it is necessary to
be achieved the current valuation of the right to use, the number of years "n" shall be determined for the
remaining period by the date when the valuation is necessary.

Art. 24. The tax valuation of the ownership right s hall be decreased with the tax value of the
established right to use for the remaining period by the date when the valuation is necessary.

Appendix
o. 4 to Chapter Two, Section VI
(new – SG 110/07, in force from 01.01.2008)

Type of patented activities and annual amounts of t axes
1. Housing facilities and accommodation places with maximum 20 rooms – the tax shall be
determined for a room in consideration of the location of the facility:
1 and 2 stars From 25 to 250 levs
2. Catering and entertaining establishments – the tax shall be determined for a consumer's place,
including in open areas, or for premises, in consideration of the location of the facilities:
a) restaurants:
1 – 2 stars From 1 to 35 levs
3 stars From 6 to 60 levs
b) fast food establishments
1 – 2 stars From 1 to 20 levs
3 stars From 3 to 35 levs
c) drinking establishments
Except those indicated in item "f"
1 – 2 stars From 1 to 20 levs
3 stars From 2 to 35 levs
d) coffee shops:
1 – 2 stars From 1 to 20 levs
3 stars From 3 to 50 levs
e) bars:
– day bars:
2 stars From 3 to 50 levs
3 stars From 10 to 84 levs
– night clubs:
2 stars From 5 to 63 levs
3 stars From 20 to 98 levs
f) buffets, caravans and kiosks –
for a facility From 75 to 500 levs
3. Retail trade up to 100 sq.m. of net sales area of the premises – the tax shall be determined per 1
sq.m. of net sales area in consideration of the location of the premises:
from 2 to 20 levs;
4. Paid parking lots – the tax shall be determined for a parking spot in consideration of the location of
the facility:
Levs per spot From 5 to 200 levs
5. Woodworking service s – the tax shall be determined in consideration of the location of the

premises:
From 50 to 780 levs
6. Tailoring, leather working, fur-dressing and knitting services – the tax shall be determined in
consideration of the location of the premises:
From40 to 840 levs
7. Trade, manufacturing and other services related to products made of noble metals – the tax shall
be determined in consideration of the location of the premises:
From500 to 2500 levs
8. Shoemaker's and hatter's services – the tax shal l be determined in consideration of the location of
the premises:
From40 to 120 levs
9. Metal working services – the tax shall be determ ined in consideration of the location of the
premises:
From100 to 910 levs
10. Barber's and hair-dressing services, veterinary hair-dressing services – the tax shall be
determined for a working place in consideration of the location of the premises:
From60 to 840 levs
11. Typing and/or copying services – the tax shall be determined per number of units in
consideration of the location of the premises:
From180 to 594 levs
12. Cosmetic services, tattooing – the tax shall be determined per work place in consideration of the
location of the premises:
From130 to 900 levs
13. Manicure, pedicure – the tax shall be determine d per work place in consideration of the location
of the premises:
From60 to 420 levs
14. Watchmaker's services – the tax shall be determ ined in consideration of the location of the
premises:
From60 to 390 levs
15. Upholstery services – the tax shall be determined in consideration of the location of the
premises:
From180 to 520 levs
16. Car washing station; repair, adjustment and bal ancing of tires – the tax shall be determined in
consideration of the location of the premises:
From190 to 1200 levs.
17. Mechanical repairs, car body repairs, car painting and other services related to technical
maintenance and repairs of vehicles – the tax shall be determined in consideration of the location of
the premises:
From280 to 1900 levs
18. Repairs of electrical and water supply systems – the tax shall be determined in consideration of
the location of the premises:
From100 to 560 levs
19. Glass services – the tax shall be determined in consideration of the location of the premises:
From100 to 700 levs
20. Maintenance and repairs of home appliances, uni ts, audio-visual devices, air-conditioners,
repairs of musical instruments – the tax shall be determined in consideration of the location of the
premises:
From47 to 980 levs
21. Renting of video-cassettes – the tax shall be d etermined in consideration of the location of the
premises:
From300 to 3250 levs
22. Call girls and call boys – the tax shall be determined in consideration of the location of the
premises:
From3000 to 6440 levs
23. Masseuses and masseurs – the tax shall be deter mined in consideration of the location of the
premises:
From500 to 1680 levs
24. Fortune tellers, psychics and bio-energy therapists – the tax shall be determined in consideration

of the location of the premises:
From2000 to 5600 levs
25. Photographer services – the tax shall be determined in consideration of the location of the
premises:
From200 to 1040 levs
26. Brokerage services in purchasing and selling, exchange and leasing of properties – the tax shall
be determined in consideration of the location of the premises:
From100 to 3500 levs
27. Leased public bathrooms – the tax shall be dete rmined in consideration of the location of the
premises:
From150 to 420 levs
28. Locksmith services, repairs of locks, repairs of bags, bookbinding services, repairs of sewing
machines – the tax shall be determined in considera tion of the location of the premises:
From50 to 198 levs
29. Repairs of umbrellas, repairs and recharging of lighters, repairs of bicycles, chimney-sweeping
services – the tax shall be determined in consideration of the location of the premises:
From50 to 98 levs
30. Pawnshops:
From3000 to 28 000 levs
31. Selling of newspapers, magazines, Bulgarian and translated books – the tax shall be determined
in consideration of the location of the premises:
From30 to 260 levs
32. Repairs of computers, computer and other electronic office devices (copiers, fax machines,
printers, etc.) – the tax shall be determined in consideration of the location of the premises:
From300 to 1300 levs
33. Games of entertaining or sport nature – the tax shall be determined per number of units in
consideration of the location of the premises:
a) entertaining game machines and other games, func tioning with a coin of a token:
From100 to 198 levs
b) mini-football, table tennis, darts, paintball and speedball, mini-basketball, bridge, black gammon:
From8 to 26 levs
c) bowling and skittle halls – for an alley, and billiards – for a table:
From40 to 140 levs
34. Fitness centers and gymnasiums – the tax shall be determined in consideration of the location of
the premises:
From1.50 to 4 levs per sq.m. and
From300 to 840 per fitness unit
35. Dry cleaning, washing and ironing – the tax shall be determined per number of facilities in
consideration of the location of the premises:
From133 to 440 levs
36. Milling services:
a) flour services – from 18 to 26 levs per linear centimeter of the milling line;
b) fodder mills fixed – from 600 to 1200 levs;
37. Amusement services:
a) small ships From 750 to 1500 levs
per piece.
b) boats From 450 to 900 levs
per piece.
c) yachts From 900 to 1800 levs
per piece.
d) jets From 900 to 1800 levs
per piece.
e) trains From 30 to 60 levs
per seat;
f) carriage From 75 to 150 levs
per seat;
g) water ski, water planers, and windsurfs, From 150 to 300 levs
water wheels, including inflatable, per unit of

water entertainments. equipment;
h) winter ski (including ski equipments) From 150 to 300 levs
skates, snowboards, sledges. per unit of
equipment;
i) carousels, merry-go-rounds, From 150 to 300 levs
carting, bicycles and riksha per seat;
j) vehicles and motorcycles From 150 to 300 levs
for children per piece;
k) rifle ranges From 300 to 600 levs
per piece.
38. Training of vehicles drivers – the tax shall be determined per vehicle within the following
amounts:
a) mopeds, motorcycles From 200 to 475 levs

b) other vehicles From 400 to 950 levs
39. "Road rescue" of vehicles – from 2000 to 4000 l evs per vehicle.
40. Services provided using agricultural and forest equipment, as follows:
a) harvester – from 330 to 660 levs;
b) tractors, tractor trailers, self-propelled chassis and other self-propelled and self-driven machine s –
from 110 to 220 levs;
c) tractor driven, hitches and fixed machines – from 11 to 22 levs.