Bulgaria regulates holiday lets through the Tourism Act and municipal registers, and EU Regulation 2024/1028 now adds data-sharing on top. What to check before you buy a coastal or ski apartment for rental income.
Bulgaria is an EU member, so EU Regulation 2024/1028 has applied since 20 May 2026: booking platforms such as Airbnb and Booking.com must carry a registration number in every listing and exchange data with the state. Legal commentary on Bulgaria's implementation stresses that the regulation does not create an entirely new regime but makes the existing one more enforceable. That existing regime is the Tourism Act, and it is what a buyer needs to understand.
Two routes under the Tourism Act
Tourist accommodation is split into classes with different obligations. Guest houses and similar establishments (the class commonly called Class B) must be categorised. Guest rooms and guest apartments (Class C) must be registered. In both cases the application goes to the mayor of the municipality, who issues a certificate or a formal refusal, and the establishment is entered in the municipal electronic register. Which route applies to a particular apartment depends on its characteristics, so ask the municipality rather than assuming.
What the EU regulation adds
The registration number issued under the national process must be shown in every online listing. Platforms must enforce this and share data with the authorities, and a listing without a valid number can be deactivated or removed. In practice the effect is that an unregistered apartment becomes much harder to keep on Airbnb or Booking.com than before. As with any new regime, check how the Bulgarian authorities are applying it in the specific municipality, because the details of national and municipal procedure continue to be rolled out.
Tax and fees to budget for
Registration is only one part of the cost picture. Secondary sources on Bulgarian rental taxation point to several layers, and you should confirm each with a Bulgarian accountant:
- a municipal tourist tax per overnight stay, set by each municipal council and reported to range from about €0.10 to about €1.50 per night
- a choice, for qualifying operators, between a fixed annual patent tax per room or bed and ordinary income tax on business income
- income tax on rental profit, with a standardised expense deduction available in some cases
- VAT questions that can arise from platform services, which should be checked with an accountant rather than assumed
The patent tax, the standardised deduction rates and the VAT rules have all been described differently in different sources, so we do not quote exact figures here. Ask for a written calculation for the specific property and operating model.
Buying with rental income in mind
New-build resort complexes on the Black Sea and in ski towns often sell on the promise of rental income, so ask the developer whether the units are already categorised or registered, whether the building is commissioned (Act 16) and whether the management company holds the right to let units on your behalf. Check the building's own rules too: some complexes restrict letting or require use of the in-house rental pool. An apartment that cannot be registered cannot legally be let short term, however good the yield table looks.
FAQ
Do foreign owners need to register? Yes, the obligation attaches to the accommodation, not to the owner's nationality. Who issues the registration? The mayor of the municipality where the property is located. Does the EU regulation change who can let? It does not replace the Tourism Act; it adds mandatory number display, platform data-sharing and enforcement. Are tourist-tax and patent-tax figures fixed nationally? No, municipal councils set local amounts, so confirm them for the specific municipality.
How we help
D.H. Realting can help you check whether a specific Bulgarian property can be registered for short-term letting before you commit, and introduce local lawyers and accountants. This article is general information, not legal, tax, investment or immigration advice. Rules, rates and procedures change, so confirm current requirements with the relevant municipality and a qualified local professional before buying.