Bulgaria digital nomad visa 2026: requirements, tax & how to apply

Overview

For years Bulgaria was the EU country remote workers wished had a nomad visa but didn't. That changed in 2026. The National Assembly amended the Foreigners in the Republic of Bulgaria Act on 18 June 2025 (promulgated in State Gazette No. 52 of 27 June 2025), adding a new residence basis for digital nomads at Art. 24k. The Council of Ministers approved the implementing rules on 11 December 2025, and applications have been accepted since 20 December 2025. This is a genuine, dedicated residence permit — not a repurposed freelance or business route.

The pitch is straightforward and, for once, honest: a low cost of living inside the European Union, Schengen membership, and the lowest personal income tax rate in the bloc — a flat 10%. On 1 January 2026 Bulgaria also joined the euro, so the figures below are denominated in euro at the fixed statutory rate of €1 = 1.95583 lev.

Who it's for

The permit is aimed squarely at third-country nationals — people from outside the EU, EEA and Switzerland — who work remotely and whose income comes from outside Bulgaria. It is not a work permit for the local market: you cannot use it to take a job with a Bulgarian employer or to serve Bulgarian clients. The law recognises three profiles.

• Remote employees of a company established outside Bulgaria, with a valid employment contract covering the stay.
• Owners or partners holding more than 25% of a company established outside Bulgaria, managing it remotely.
• Independent professionals and freelancers with at least one year of relevant experience, contracting with clients outside Bulgaria.
• In all three cases the qualifying income must originate outside the EU/EEA/Switzerland — a detail that trips up applicants whose main clients are in Germany or France.

Income requirement (2026)

Unlike Germany's case-by-case livelihood test, Bulgaria sets a clear number. You must show an annual income of at least 50 times the Bulgarian gross minimum monthly wage. From 1 January 2026 the minimum wage is €620.20 (BGN 1,213), so the threshold is €31,010 per year. Because the figure is pegged to the minimum wage, it rises automatically each year the wage does — budget for a higher number in 2027.

You document the income for the preceding period using bank statements, payslips, employment or service contracts, and tax returns. The threshold is per applicant; supporting a family means demonstrating additional means for dependants.

Tax treatment: does it make you tax-resident?

This is where Bulgaria differs most from a high-tax country like Germany — and where the biggest misunderstanding lives. Holding the digital nomad permit does not, by itself, make you a Bulgarian tax resident. Tax residency is decided under the Personal Income Tax Act by separate tests: a permanent address in Bulgaria, spending more than 183 days in the country within any 12-month period, or having your centre of vital interests there.

If you do become tax-resident, Bulgaria taxes your worldwide income at a flat 10% — the lowest headline personal rate in the EU, applied uniformly to employment, self-employment, rental and most investment income. If you stay under the thresholds and remain non-resident, Bulgaria taxes only Bulgarian-source income — but you then owe tax somewhere else, and you cannot simply be nowhere. There is no special reduced or exempt nomad regime layered on top: the flat 10% is the regime, and for many remote workers that is already highly competitive.

• Flat 10% personal income tax on residents' worldwide income — the lowest rate in the EU.
• Non-residents are taxed only on Bulgarian-source income.
• Residency is triggered by 183+ days, a permanent address, or centre of vital interests — not by the permit itself.
• Freelancers registered locally also face Bulgarian social-security and health contributions on top of the 10% — model these before assuming an all-in 10% cost.
• A double-tax treaty may relieve double taxation on cross-border income; check the treaty between Bulgaria and your other country.

Duration & renewal

• Initial residence permit: issued for up to one year.
• Renewal: possible once, for up to one additional year, if the income and remote-work conditions are still met — a maximum of two years in total on this basis.
• The permit is a temporary residence status; it is not itself a path to permanent residence or citizenship, though time as a resident can count toward longer-term routes under general rules.
• File your renewal well before expiry and keep your income documentation current — the pegged income threshold rises with the minimum wage.

Family

Family members can join. Your spouse and minor children can apply for dependent residence permits linked to your status, following Bulgaria's general family-reunification rules. You must show you have sufficient means and suitable accommodation to support the household, so plan for evidence of income above the single-applicant threshold and housing large enough for everyone. Family members' own right to work in Bulgaria is limited and follows the general rules — the nomad basis is built around your remote, foreign-sourced income, not local employment.

How to apply

1. Confirm your category — remote employee, >25% owner, or freelancer with 1+ year of experience — and that your qualifying income comes from outside the EU/EEA/Switzerland.
2. Assemble proof of income for the required period (bank statements, payslips, contracts, tax returns) showing at least €31,010 for 2026.
3. Obtain health insurance valid in Bulgaria, a clean criminal-record certificate, a valid passport, and proof of accommodation in Bulgaria.
4. Apply for a long-stay Type D visa at the Bulgarian embassy or consulate in your country of residence — this is the entry document for the residence permit.
5. Travel to Bulgaria on the Type D visa and submit your residence-permit application to the Migration Directorate of the Ministry of Interior within the required window after arrival.
6. Collect your residence permit once approved; register locally and, if you intend to become tax-resident, register with the National Revenue Agency (NRA).
7. Renew before expiry — once, for up to one more year — keeping your income and remote-work evidence current.

Cost & timeline

How Expectat helps you get there

Bulgaria's nomad permit is one of the more attractive EU options on paper — real residence, Schengen, and a 10% flat tax — but the value is entirely in the details: the income floor is pegged and rising, the income-source rule quietly excludes EU-heavy client bases, and the flat tax only bites once you cross the tax-residency line you may or may not want to cross. Getting the residency and tax decisions to line up is the whole game.

• We check your eligibility against all three profiles and confirm your income both clears €31,010 and originates outside the EU/EEA/Switzerland.
• We model your Bulgarian tax position before you move — whether you should aim for tax residency and the 10% flat rate or stay under the day count, and how social-security contributions and any double-tax treaty affect your real all-in cost.
• We execute on the ground with vetted local partners — immigration counsel for the Type D visa and Migration Directorate filing, and Bulgarian tax advisers for NRA registration and ongoing compliance.

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