Tax Alert-Amendments to Local Taxes and Fees Act

Introduction of tourist tax 

The amendments abrogate the tourist fee and introduce a local tourist tax imposed on the number of accommodations.

  • Amount of the tax for 2011

The amount of the tourist tax shall be defined by the municipal councils until 31.01.2011 within the framework BGN 0.20 – 3.00 per an accommodation depending on the location and the category of the place.

  • Terms for payment

The tourist tax shall be paid every month until the 15th day of the month following the month in which the accommodations are registered.

  • Amount of the tax for January 2011

The tourist tax for accommodations incurred in January 2011 shall be paid until 15.02.2011, and the amount shall be defined by multiplying the number of accommodations with the respective tax amount stipulated in the table below:



  • Annual declaring and alignment of tax paid

The total amount of tourist tax paid throughout the whole calendar year shall be declared until January 31st of the next year by submitting a declaration to the respective municipality where the accommodation place is located.

Provided that the amount of the declared tax is less than 30 % (thirty percent) of the respective amount which should have been declared if the accommodation place was full throughout the whole year, the rest of the amount shall be paid.

  • One-time obligation for declaring the number of beds available for accommodation

In relation to the new tourist tax, all persons providing accommodation services shall declare the total number of beds available for accommodation to the respective category authority in writing until 01.03.2011.


This Tax Alert has been prepared by DELCHEV & PARTNERS for information purposes only and does not constitute legal advice. This information is not intended to create, and receipt of it does not constitute, an attorney-client relationship. Readers should not act upon this without seeking professional counsel.