🇧🇬 Bulgaria
The EU's lowest flat tax rate paired with a low cost of living
Visa Options
- Digital Nomad Visa (Type D) (1 year (renewable)) — Annual income of ~€31,000 (50x minimum monthly wage), remote employment/freelance for non-Bulgarian clients
- Freelancer / Self-Employment Visa (Type D) (1 year (renewable)) — Registered self-employment, proof of sufficient income and accommodation
- EU Blue Card (up to 2 years (renewable)) — Job offer, salary threshold set annually, higher-education qualification or 5 yrs experience
- Investor Residence Permit (1 year (renewable) → PR after 5 years) — Company investment or capital investment (BGN 500,000+ typical threshold — verify current figure)
Tax Overview
- Income Tax: 10% flat rate
- Corporate Tax: 10% flat rate — lowest in the EU
- Dividend Tax: 5%
- VAT: 20%
Cost of Living
- Comfortable living (single, typical): €600 – €950/mo
- 1BR Apartment (Sofia, center): €450 – €700/mo
- 1BR Apartment (Plovdiv/Varna): €350 – €500/mo
- Groceries: €150 – €230/mo
- Utilities: €100 – €160/mo
- Dining out: €6 – €14/meal
- Public transport: €20 – €30/mo pass
Relocation Checklist
- Obtain a Bulgarian personal number (EGN/LNCh) after arrival
- Open a Bulgarian bank account
- Apostille and translate required documents
- Apply for the long-stay Type D visa at a Bulgarian consulate
- Secure a rental contract for initial accommodation
- Register your address with local police within the required window
- Apply for the residence permit card at Migration Directorate
- Register with the National Health Insurance Fund (NHIF)