Many Bulgarian properties are owned by people who live elsewhere: foreigners who bought a holiday flat, families who inherited a house, Bulgarians who moved abroad years ago. Selling is entirely possible without coming back — but the notary will not sign until every document is in order, and the tax position depends on where the seller lives. Preparing both before a buyer is found keeps the sale on schedule.
Documents the notary will ask for
- Your title: the notarial deed, or the inheritance documents with the certificate of heirs, or the court decision under which you own the property.
- Tax assessment of the property, issued by the municipality.
- Cadastral sketch or diagram of the property from the Geodesy, Cartography and Cadastre Agency.
- Declarations on unpaid taxes and social security contributions (Art. 264 of the Tax and Social Insurance Procedure Code) and on your marital status.
- Identification: your passport, and your Bulgarian personal number or foreigner’s number if you have one.
Marital status matters more than sellers expect. If the property was bought during a marriage, the spouse may be a co-owner under the applicable property regime and may need to sign or consent. For foreign couples the answer depends on which country’s rules govern the marriage, so it is worth checking early.
Selling without travelling
You can authorise someone in Bulgaria — usually your lawyer — to sell on your behalf. For a sale of property the power of attorney must have your signature and its content certified together. You can sign it before a Bulgarian consul, which needs no further certification, or before a local notary, after which it needs an apostille (or legalisation) and a certified Bulgarian translation. The declarations on tax debts are signed in the same way. Our guide on powers of attorney signed abroad explains each route.
A good power of attorney names the property by its cadastral identifier, sets the price or a minimum price, and authorises the attorney to sign the preliminary contract and the deed, to receive the price into an account in your name, and to settle local taxes and building fees.
The sale, step by step
Preparation
Gather the documents, check that the annual property tax and waste fee are paid, and settle any amounts owed to the building management.
Preliminary contract
Price, deposit, timetable and what happens if either side withdraws. This is the document that holds the buyer to the deal.
Notarial deed
The notary checks your title and the documents, both sides sign, and the deed is entered in the property register.
Payment
Usually by bank transfer, often through an escrow account that is released when the deed is signed.
After the sale
Declare and pay any tax due in Bulgaria, close utility contracts and keep copies of the deed and the payment records.
Tax on the gain
Bulgarian residents do not pay tax on the sale of one residential property in a calendar year if more than three years have passed since they acquired it, or on the sale of up to two properties in a calendar year if more than five years have passed. Sellers who are tax resident in another EU or EEA country can obtain the same treatment: Bulgarian law lets them have the tax recalculated as if they were resident, which brings these exemptions into play.
Other sellers pay a 10% final tax on the gain — the sale price less the documented acquisition price, reduced by a 10% statutory deduction. The tax is declared and paid in Bulgaria shortly after the sale. Your country of residence may tax the gain too, usually giving credit for the Bulgarian tax under a double tax treaty.
Two practical points. Keep the purchase deed and proof of the price you paid, because the acquisition price must be documented. And if you inherited the property, the rules on how long you have held it work differently — tell us before you agree a price.
Receiving the money
There are no currency controls on taking the proceeds out of Bulgaria. Since 1 January 2026 Bulgaria uses the euro, so transfers to euro accounts involve no conversion. Your bank may ask for the notarial deed to document where the money came from, so keep a copy ready.
Questions clients ask
I inherited the property and never registered it. Can I still sell?
Yes, but the inheritance steps come first: the certificate of heirs, the inheritance tax declaration and, where needed, entries in the property register. Our guide on inheriting property in Bulgaria from abroad covers them.
Do I have to come to Bulgaria at any point?
No. With a properly certified power of attorney, we can sign the preliminary contract and the deed, receive the price into your account and deal with the tax declaration.
Can the deed show a lower price than the one we agreed?
No — and it is not in your interest. The deed price must reflect the real price. Under-declaring creates tax and criminal risk, and leaves the buyer with a lower documented acquisition price for their own future sale.
This guide is general information about Bulgarian law as it stood on the date of publication. It is not legal advice for your specific case.
