--- title: "Airbnb Income Tax in Bulgaria 2026: Hosts' Guide" url: "https://fiscala.eu/en/blog/272-airbnb-income-tax-in-bulgaria-2026-hosts-guide" language: "en" description: "How Airbnb and Booking.com stays are taxed in Bulgaria in 2026: patent tax or 15%, company option, Art. 97a VAT, tourist tax, contributions and deadlines." --- - [Home](https://fiscala.eu/en) - [Blog](https://fiscala.eu/en/blog) - Airbnb Income Tax in Bulgaria 2026: Hosts' Guide # Airbnb Income Tax in Bulgaria 2026: Hosts' Guide How Airbnb and Booking.com stays are taxed in Bulgaria in 2026: patent tax or 15%, company option, Art. 97a VAT, tourist tax, contributions and deadlines. [Tax](https://fiscala.eu/en/blog?category=19) 25 February 2025 ![Airbnb Income Tax in Bulgaria 2026: Hosts' Guide](https://fiscala.eu/images/cover-272-856x550.webp) **If you let a property short term through Airbnb or Booking.com, the Bulgarian NRA treats it as hotel accommodation, not as ordinary rent.** In 2026 an individual host usually pays patent tax to the municipality: €12.78 to €127.82 per room a year. Hosts who do not qualify for the patent regime pay 15% income tax instead, declared between 1 March and 30 June. Through a company the tax is 10% corporate tax. On top of that you register for VAT under Art. 97a of the VAT Act because of the platform commissions. You also pay tourist tax by the 15th of the following month and social security contributions as a self-insured person. ## Why short-term letting is not "rental income" Ordinary long-term rent is taxed under Art. 31 of the Personal Income Tax Act (ЗДДФЛ). The income is reduced by 10% deemed (normative) expenses, and 10% tax is charged on the rest. When the tenant is an individual, advance tax is paid by the end of the month after each quarter. No advance tax is paid for the fourth quarter (Art. 44 and Art. 67 ЗДДФЛ). The NRA takes a different view of short-term letting through online platforms. It classes the activity as hotel accommodation, which is a commercial activity under the Commerce Act. The 10% deemed expenses and the Art. 44 quarterly advances therefore do not apply to your Airbnb or Booking.com nights. ## Step 1: categorisation or registration with the municipality The Tourism Act lets an individual who is not a trader offer stays in guest rooms, guest apartments and guest houses. This also applies when they are part of the home you live in (Art. 113(2)). Guest rooms and guest apartments must be categorised or registered. Online platforms may only offer categorised or registered accommodation (Art. 113(3)). The mayor of the municipality sets the category of these properties (Art. 128). You must also keep a register of guests and enter each guest as soon as they check in (Art. 116). This data feeds the Unified Tourist Information System (ЕСТИ). ## Step 2: choose how you are taxed ### Patent tax (individuals and sole traders) The patent regime applies if all of the following are true: - your turnover for the previous year was no more than €51,129.19 (BGN 100,000); - you are not VAT-registered, except under Art. 97a or Art. 99 and Art. 100(2); - you let accommodation with no more than 20 rooms, categorised one or two stars or registered under the Tourism Act. The tax is €12.78 to €127.82 (BGN 25–250) per room a year. The municipal council sets the exact amount according to where the property is (Annex 4 to the Local Taxes and Fees Act, ЗМДТ). You file the patent return with the municipality where the property is located, by 31 January or just before you start. The tax is paid in four instalments: by 31 January, 30 April, 31 July and 31 October. If you file and pay the whole amount by 31 January, you get a 5% discount. Even on the patent regime you still file the Art. 50 annual return with the NRA between 1 March and 30 June. In it you complete Annex 7 and settle your social security contributions for the year. ### 15% income tax If you do not qualify for the patent regime, the NRA taxes you as an unregistered trader. The tax is 15% of the annual tax base under Art. 28 ЗДДФЛ. Profit is calculated under the Corporate Income Tax Act rules, so your deductible expenses must be documented. You report the income in Annex 2 of the Art. 50 return between 1 March and 30 June and attach an annual activity report. The tax is due by 30 June. Advance payments follow the Corporate Income Tax Act rules. None are due if net sales two years earlier were €153,387.56 or less. ### Company (EOOD or OOD) When a company provides the stays, its profit is taxed at 10% corporate tax. The company keeps full accounts and can deduct its real business expenses. The Art. 92 annual corporate tax return is due by 30 June. If you are weighing this option, see [company registration](https://fiscala.eu/en/company-registration) and our [accounting services](https://fiscala.eu/en/accounting-services). ## Step 3: social security The NRA states that contributions are due on this activity as a self-insured person, whether you pay patent tax or the 15% tax. They cover pension, the universal pension fund (ДЗПО) for people born after 1959, and health insurance. You register with the Registry Agency and declare the start of the activity to the NRA. Contributions are paid by the 25th of the following month on an income you choose. From 1 August 2026 the minimum insurable income is €620.20. Without sickness and maternity cover the rate is 27.8%, which comes to €172.42 a month. You can work out your own figures with the [owner insurance calculator](https://fiscala.eu/en/calculators/owner-insurance). ## Step 4: VAT and registration under Art. 97a Airbnb contracts with European hosts through Airbnb Ireland UC (Ireland). Booking.com contracts through Booking.com B.V. (Netherlands). Their intermediary services to you are supplied in Bulgaria, and you owe the VAT on them as the recipient (Art. 82(2)(3) of the VAT Act, ЗДДС). That is why the NRA requires registration under Art. 97a if you are not registered under the general rules. The application is due no later than 7 days before VAT on the first service you receive becomes chargeable. Once registered, you self-charge 20% VAT on each commission. You do this with a protocol issued within 15 days of the VAT becoming chargeable. You file a monthly VAT return by the 14th and cannot deduct input VAT. If your taxable turnover exceeds €51,130 in a calendar year, you must register under the general rules within 7 days (Art. 96 ЗДДС). Your accommodation is then charged 9% VAT (Art. 66a). Our [VAT registration](https://fiscala.eu/en/vat-registration) page explains the process. ## Step 5: tourist tax Overnight stays are subject to tourist tax (Art. 61r ЗМДТ). Each municipality sets a rate per night between BGN 0.20 and BGN 3.00 (about €0.10–€1.53). The municipality calculates the monthly amount from the ЕСТИ data. You pay it by the 15th of the month after the stays. By 31 January you file an annual tourist tax return for the previous year. The tax must be shown separately on the document you give the guest. ## Worked example for 2026 in euro Maria lets a registered two-room guest apartment. She has 280 nights in the year and pays €1,800 in platform commissions. Assume her municipality charges a patent of €60 per room and tourist tax of €0.80 per night. Check your own municipality's rates. | Obligation | Calculation | Amount | | --- | --- | --- | | Patent tax | 2 rooms × €60 | €120.00 | | Tourist tax | 280 × €0.80 | €224.00 | | VAT under Art. 97a | €1,800 × 20% | €360.00 | | Contributions on the minimum income | 7 × €153.08 + 5 × €172.42 | €1,933.66 | | **Total for the year** | | **€2,637.66** | If Maria lets the property through an EOOD, she does not pay patent tax. The company pays 10% corporate tax on its actual profit instead. ## Key deadlines - **31 January**: patent return and first instalment; annual tourist tax return. - **14th of each month**: VAT return if you are registered under Art. 97a. - **15th of each month**: tourist tax for the previous month. - **25th of each month**: contributions for the previous month. - **1 March – 30 June**: Art. 50 annual income tax return. - **30 April, 31 July, 31 October**: remaining patent instalments. All the dates for the year are in our [tax calendar](https://fiscala.eu/en/tax-calendar). ## Frequently asked questions ### Can I report Airbnb income as rent with 10% deemed expenses? Not according to the NRA. Short-term letting through platforms is hotel accommodation, not rent under Art. 31 ЗДДФЛ. It is taxed with patent tax or with 15% tax as a commercial activity. ### Do I need a VAT registration if my turnover is small? Registration under Art. 97a does not depend on turnover. It arises because you receive services from platforms established in another country. Full registration under Art. 96 is only compulsory once turnover exceeds €51,130. ### Do the platforms send data to the NRA? Yes. Under the DAC7 rules, transposed into the Tax and Social Security Procedure Code (ДОПК), platform operators collect and report information on income from letting property. ### How much is tourist tax in my town? Each municipal council sets the rate by ordinance, between BGN 0.20 and BGN 3.00 per night. ## Sources NRA, [Short-term letting through online platforms](https://nra.bg/wps/portal/nra/taxes/godishen-danak-varhu-dohdite/kratkosrochno.otdavane.pod.naem.online.platform); NRA, [Patent tax](https://nra.bg/wps/portal/nra/taxes/patenten-danak); NRA, [Annual tax on sole-trader activity](https://nra.bg/wps/portal/nra/taxes/godishen-danak-deynost-ednolichni-targovtsi); NRA, [VAT registration](https://nra.bg/wps/portal/nra/taxes/dds-v-balgariya/registratsiya-po-zdds); NRA, [Automatic exchange of information from platform operators](https://nra.bg/wps/portal/nra/mezhdunarodni-deinosti/mezhdunaroden-obmen-danachna-informatsiya/Avtomatichen-obmen-na-informacia-predostaviana-ot-operatori-na-platformi); [Personal Income Tax Act](https://lex.bg/laws/ldoc/2135538631) (Art. 28, 31, 44, 50, 53, 67); [VAT Act](https://lex.bg/laws/ldoc/2135533201) (Art. 66a, 82, 96, 97a, 125); [Tourism Act](https://lex.bg/laws/ldoc/2135845281) (Art. 113, 116, 128); [Local Taxes and Fees Act](https://dela.bg/Laws/%D0%97%D0%9C%D0%94%D0%A2) (Art. 61r, 61s, Annex 4); [Airbnb Terms of Service](https://www.airbnb.com/help/article/2908); [Booking.com Terms](https://www.booking.com/content/terms.html). 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