Buying property in Bulgaria from Poland: costs, tax and steps (2026)

Bulgaria is one of the euro-area countries where a Polish buyer can still find a flat noticeably below Warsaw prices, which is why Polish press has been writing about Bulgarian apartments for years. The market of 2026 is not the resort boom of the 2000s: Bulgaria joined the euro on 1 January 2026, prices rose quickly in 2025 and early 2026, and the cheapest coastal stock is a different product from a new flat in Sofia. This guide is written for a Polish resident: what you can buy, what the closing really costs, how Bulgarian rent is taxed in Bulgaria and in Poland, and what to check before you pay a deposit.

Why Poles look at Bulgaria

Three reasons come up again and again. Prices per square metre are lower than in Warsaw or Kraków, especially outside the capital. Bulgaria is in the European Union, so a Polish citizen buys on the same footing as a Bulgarian for most property types. And since 1 January 2026 the country uses the euro, which removes the exchange-rate step between the lev and the euro and makes comparisons easier. Polish press has long described Poles buying thousands of apartments in Bulgarian resorts, so the market is familiar, but familiar is not the same as safe: the older resort stock has its own problems, covered in our note on Bulgarian investment risks.

"Cheap" also covers a very wide range. A Polish press piece of unknown date quoted minimum asking prices from about 10,500 euro at Sunny Beach and about 60,000 euro in Varna. Treat such numbers as the floor of a wide range, usually old complexes or small units, not as what a normal purchase costs. The average flat bought in Sofia in the first quarter of 2026 cost about 217,500 euro. Where to buy depends on your goal, and the region comparison below and our guide to the best areas help with that.

What a Polish citizen can buy

As a citizen of an EU country you are in the favourable category. Sources on Bulgarian law say that EU and EEA citizens can acquire any type of real estate, including land, while third-country nationals can buy buildings and apartments but not land. For a flat in a building the question rarely arises, because you own the flat and your share of the land under the building. It matters for houses and plots. Confirm the rule for your specific property with a Bulgarian lawyer before you fall in love with a house, because the way a plot is registered and classified can still change what is possible.

What it costs on top of the price

Closing costs are lower than in many Western markets but not negligible. Adviser sources describe the following for a typical purchase:

• Municipal transfer tax: between 0.1% and 3% depending on the municipality, with 3% in Sofia, Plovdiv, Varna and Burgas. It is calculated on the higher of the contract price and the municipal valuation.
• Notary fee: set by a tariff on the higher of the price and the tax assessment value, capped at 3,068 euro plus 20% VAT, which is 3,682 euro with VAT.
• Property Register fee: 0.1% of the same base.
• Lawyer and due diligence: roughly 500 to 1,500 euro.
• Agent commission: 2% to 3%, depending on who pays under your agreement.

The same sources put total closing costs at about 5% to 6% of the price in major cities. As an illustration on our own arithmetic: for a 100,000 euro flat in Sofia, the transfer tax is about 3,000 euro, the register fee about 100 euro, the agent 2,000 to 3,000 euro and the lawyer 500 to 1,500 euro, which adds up to roughly 5,600 to 7,600 euro before the notary's fee. Two cautions. Ask the notary for a calculation, because the fee depends on the value base. And for a new building ask whether the developer's price includes 20% VAT: published average asking prices for new-build in Sofia are quoted excluding VAT.

Buying a flat in Bulgaria step by step

The details vary by property and by notary, but the sequence is usually this:

• Fix the goal and the budget first: holiday use, long let, short let or resale. The goal decides the region and the building type.
• Check the property before any money moves: ownership and encumbrances in the Property Register, the tax assessment and the documents. Our resale checklist lists what to ask for. For a new build, check the developer's record and the permit for use of the building.
• Sign a preliminary contract with a deposit. Read what happens to the deposit if either side withdraws.
• Sign the notarial deed, which is the document that transfers ownership in Bulgaria. The notary checks the title. If you do not read Bulgarian, bring an independent translator and do not rely on the seller's.
• Register the deed in the Property Register and put utilities and local tax records in your name.

Pay only from an account in your own name and keep the transfer confirmations: see how to send money abroad for a property purchase from Poland. If you cannot attend the signing, a power of attorney is possible, but ask the Bulgarian notary what form and what translation they accept before you arrange it.

Tax: Bulgaria first, then Poland

In Bulgaria, sources describe a flat 10% income tax for non-residents on rent, withheld or paid in advance every quarter, with no deductions allowed for non-residents. They also describe 10% on capital gains from a sale by a non-resident individual; see our note on Bulgarian capital gains tax. One conflict to know about: our article on short-term rental rules mentions optional regimes for qualifying operators, so ask a Bulgarian accountant to calculate your exact case. There is also an annual local property tax and a waste fee set by each municipality. We did not verify current rates, but they are small relative to the price.

In Poland, the two countries have a double-tax treaty in force since 1 January 1996. A Polish tax explainer quoting the treaty says that rent from a flat in Bulgaria is taxed in Bulgaria and exempt in Poland (article 24, paragraph 1), with progression: the exempt amount can still raise the rate applied to your other income taxed on the scale. In practice that usually means the rent is not taxed again in Poland, but it may have to be reported on PIT/ZG. We could not open the treaty text, and we did not check whether the multilateral convention changed the method for this treaty, as it did for several other Polish treaties. Verify with a Polish adviser before you file, and read our hub on tax on foreign rental income for Polish residents, including the PLN 7 million NBP reporting threshold described there.

Financing

Polish banks do not usually lend against property abroad, so the realistic routes are a Bulgarian bank or a loan secured on property you already own in Poland. Our mortgage guide reports that Bulgarian banks lend to foreigners at a loan-to-value of commonly 50% to 70%, against about 80% to 85% for Bulgarian citizens, and names DSK Bank, UniCredit Bulbank, United Bulgarian Bank and Eurobank Bulgaria among lenders. The central bank put the average rate on new euro housing loans at 2.46% in the first quarter of 2026, but that mostly describes Bulgarian borrowers with local income, so it is a floor, not an offer to you. Advisers quote 3.5% to 5% for foreign buyers, which we could not confirm against a rate sheet: ask for a written offer.

The euro and prices in 2026

Bulgaria became the 21st member of the euro area on 1 January 2026; the lev had been tied to the euro by a currency board for decades. Opinions on the effect on property differ. Some experts expect gradual repricing as sellers benchmark against euro-area markets, others expect little change. What the numbers show so far is a fast market: the Bulgarian statistical series reported by BNR shows housing prices up 6.2% in the first quarter of 2026 on the previous quarter and up 14.8% on a year earlier, with Burgas up 5.9%, Sofia 5.8%, Varna 4.0% and Plovdiv 3.9% on the quarter. At the same time, our note on Sofia in the first quarter reports transaction prices easing slightly and fewer deals. Different sources measure different things, so read a rising index and falling volume as a market that is still expensive to enter after a strong run, not as a signal either way. See also the Polish-language note on what the euro means for the market.

Where to look: regions compared

• Sofia: the year-round market with the deepest buyer and tenant base. The average transaction in the first quarter of 2026 was 2,680 euro per square metre. See Sofia in detail.
• Plovdiv: the second city; our guide puts the Trakia district at roughly 1,100 to 1,400 euro per square metre.
• Varna and Burgas: the Black Sea hubs, with a long summer season; Varna's budget district Vladislav Varnenchik is around 1,200 euro per square metre in our guide.
• Sunny Beach: the best-known resort, with a large stock of ageing holiday apartments competing for a short season, so choose carefully.
• Bansko: the ski resort, a smaller market for winter demand.

Practical points for a Pole

• Contracts and the notarial deed are in Bulgarian. Use your own translator or lawyer, not the seller's.
• We did not verify current flight timetables between Poland and Bulgaria. Check them before planning viewing trips, because routes to the coast are seasonal.
• Keep every contract, receipt and rental statement. You will need them for Polish reporting and, on a sale, for both countries.
• A purchase by an EU citizen does not create a residence permit question, but if you want to understand residence and visa routes for other nationals, see the golden visa note and why expats choose Bulgaria.

FAQ

Can I buy land as a Polish citizen? Sources say EU citizens can, unlike third-country nationals, but check the specific plot with a Bulgarian lawyer. Do I have to live in Bulgaria to buy? No. Can I buy remotely? Possibly with a power of attorney, but ask the notary what form they accept. Will I pay tax twice on the rent? Under the treaty method described above usually not, but you may have to report the income in Poland; check before you file. Is a coastal studio a good investment? It depends on the building, the age of the complex and real off-season occupancy; read the risks note before you decide.

How we help

We help you set the goal and budget, compare Bulgarian markets with other options, calculate costs and net returns, and prepare the questions to put to a Bulgarian lawyer, notary and accountant. This article is informational only and is not legal, tax or investment advice. Figures are indicative, come from market and adviser sources and change over time; confirm current numbers and rules before you buy.