Country tax profile · 2026
Bulgaria inheritance tax
How Bulgaria taxes inheritance
Inheritance & gift tax levied at municipal level; rate set by each municipality within legal bands (0.4%-0.8% for siblings and their children; 3.3%-6.6% for all other non-close heirs). Inherited share up to BGN 250,000 is exempt. Surviving spouse and direct-line relatives (children, grandchildren, parents) are fully EXEMPT
Compiled by MyNomadWorld for Bulgaria and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Bulgaria compares
141 of 197 countries we track have no inheritance or estate tax. Bulgaria is not one of them.
Who is a tax resident of Bulgaria?
Permanent address in Bulgaria with centre of vital interests there, OR presence over 183 days in any 12-month period.
Related Bulgaria taxes
Moving to Bulgaria?
Get matched with a vetted Bulgaria tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Bulgaria inheritance tax FAQ
What is the inheritance tax rate in Bulgaria?
Inheritance & gift tax levied at municipal level; rate set by each municipality within legal bands (0.4%-0.8% for siblings and their children; 3.3%-6.6% for all other non-close heirs). Inherited share up to BGN 250,000 is exempt. Surviving spouse and direct-line relatives (children, grandchildren, p