The owner of a real estate is obliged to pay the following annual taxes and charges:
Annual real estate tax
The tax is paid to the respective municipality where the real estate is located. The rate of the tax for properties on the territory of Sofia Municipality for 2020 is 0,1875 %. Individuals pay real estate tax on the basis of the tax evaluation. Companies pay real estate tax on the basis of the book value.
Annual waste disposal fee
The waste disposal fee is determined by each municipality. Individuals pay a waste disposal fee on the basis of the tax evaluation. Companies pay the real estate tax on the basis of the book value. There are also other ways for companies to pay the waste disposal fee.
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