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Bulgaria Digital Nomad Visa 2026: Requirements, Tax & Legal Guide

Published: April 9, 2026 | Last updated: April 9, 2026
Yordan Cholakov Apr 9, 2026 10 min read

Bulgaria officially launched its digital nomad visa on 20 December 2025, joining a growing list of EU member states offering dedicated residency permits for remote workers. The programme targets non-EU citizens who earn their income entirely from outside Bulgaria and want to live in one of Europe's most affordable countries while paying some of the continent's lowest taxes.

€31K
Minimum annual income
1+1
Years (renewable once)
Non-EU
Citizens only

What Is the Digital Nomad Visa?

Bulgaria's digital nomad visa is a residence permit for third-country nationals (non-EU/EEA/Swiss citizens) who work remotely using information technologies for employers, clients, or their own companies registered outside the European Union.

The legal basis is Article 24p of the Foreigners in the Republic of Bulgaria Act, introduced through amendments adopted by the National Assembly on 18 June 2025 and published in the State Gazette. The implementing regulations were approved by the Council of Ministers on 11 December 2025, and applications have been accepted since 20 December 2025.

Unlike Bulgaria's standard business visa (which requires setting up a Bulgarian company), the digital nomad visa is designed for people who have no business operations in Bulgaria. You continue working for your foreign employer or clients while legally residing in the country.

EU citizens do not need this visa. If you hold an EU, EEA, or Swiss passport, you already have the right to live and work freely in Bulgaria under EU free movement rules. You can register for a long-term EU residence certificate at the Migration Directorate without a visa. See our Bulgaria tax residency guide for the EU citizen process.

Who Qualifies: Three Categories of Applicants

The legislation defines three categories of eligible applicants. You must fall into at least one:

Category 1: Remote Employees of Foreign Companies

You are employed by a company registered outside the EU, EEA, or Switzerland and perform your work remotely using information and communication technologies. Your employment contract and salary must come from the foreign employer. This is the most common category and covers software developers, designers, marketers, customer support staff, consultants, and any other role that can be performed remotely.

Category 2: Freelancers and Independent Professionals

You personally provide remote services using information technologies to clients outside the EU/EEA/Switzerland. You must have been doing so for at least one year prior to submitting the application. This one-year experience requirement is important: you cannot apply as a freelancer if you have just started freelancing. Proof includes invoices, contracts, and bank statements showing payments from foreign clients.

Category 3: Owners of Foreign Companies

You are a legal representative, member of the management body, owner, partner, or shareholder holding more than 25% of the capital of a company registered outside the EU, EEA, or Switzerland. This covers founders and majority shareholders who run their foreign businesses remotely from Bulgaria. The company must be operational and your work must be conducted via information technologies.

Income Requirement

Across all three categories, you must demonstrate an average annual income of at least EUR 31,000 (approximately EUR 2,583 per month) for the previous calendar year. This threshold is set at 50 times the Bulgarian minimum monthly wage, which as of January 2025 is EUR 620. The threshold will increase if the minimum wage rises.

Key Restriction: No Bulgarian Clients

Digital nomad visa holders are not granted access to the Bulgarian labour market. You cannot take up employment with a Bulgarian company, provide services to Bulgarian clients, or otherwise generate Bulgarian-sourced income. Your professional activities must be conducted entirely for entities outside Bulgaria.

Enforcement: If the Migration Directorate or tax authorities determine that you are working for Bulgarian clients, your residence permit may be revoked. Keep your client contracts and income records clearly documenting that all work is for foreign entities.

Requirements & Documents

The following documents are required for both the Type D visa application at the consulate and the subsequent residence permit application at the Migration Directorate:

DocumentDetails
Valid passportAt least 18 months remaining validity, minimum two blank pages
Completed visa application formAvailable at the Bulgarian embassy/consulate
Passport photographsRecent, 35x45mm, white background
Proof of incomeBank statements, employment contract, pay slips, freelance invoices, or business ownership records showing EUR 31,000+ annual income
Employment or service contractWith foreign employer/clients (Category 1 and 2) or company registration documents (Category 3)
Proof of remote workDocumentation that your work is performed remotely via information technologies
Freelance experience (Category 2 only)Evidence of at least 1 year of prior freelance activity
Health insurancePrivate insurance valid in Bulgaria for the full duration of stay, minimum EUR 30,000 coverage including repatriation
Clean criminal recordFrom your home country and any country where you resided 12+ months in the past 5 years; apostilled and translated
Proof of accommodationRental agreement, property deed, or hotel reservation in Bulgaria
Visa/permit feeD visa fee at consulate (approximately EUR 100); residence permit fee at Migration Directorate (approximately EUR 150–300)

Apostille and translation: All foreign documents must be apostilled (for Hague Convention countries) or legalized through the consular chain, then translated into Bulgarian by a certified translator. This process alone can take 2–4 weeks, so begin early. Criminal record certificates typically expire after 6 months.

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Application Process: Step by Step

The application follows a two-stage process: first at a Bulgarian consulate abroad, then at the Migration Directorate in Bulgaria.

Step 1: Apply for a Type D (Long-Stay) Visa at a Bulgarian Consulate

You must apply in person at the Bulgarian embassy or consulate in your country of residence. Applications cannot be submitted from within Bulgaria.

Step 2: Enter Bulgaria and Register Your Address

Upon arriving in Bulgaria, you must register your address at the local municipality within 5 business days. Your landlord must either accompany you or provide a notarized declaration of consent. For details, see our address registration guide.

Step 3: Apply for a Residence Permit at the Migration Directorate

Within 14 days of arrival, you must apply for a residence permit at the Migration Directorate of the Ministry of Interior (Direkciya "Migratsiya"). In Sofia, this is located on Maria Louiza Blvd. Regional offices handle applications outside the capital.

30–45
Working days for D visa
14
Days to apply after arrival
1 year
Residence permit duration
2 years
Maximum total stay

Renewal timing: Apply for renewal at least 30 days before your current permit expires. Late applications can result in gaps in your legal stay. If your permit expires without renewal, you must leave Bulgaria and reapply for a new D visa from abroad.

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Tax Implications for Digital Nomads in Bulgaria

This is where most applicants have questions. The digital nomad visa itself does not create or exempt you from tax residency. Your tax status depends on how many days you spend in Bulgaria.

The 183-Day Rule

Under the Bulgarian Income Tax on Natural Persons Act, you become a Bulgarian tax resident if you spend more than 183 days in Bulgaria during any 12-month period (with the residency assigned to the calendar year in which the 183rd day falls).

Centre of vital interests: Even if you spend fewer than 183 days in Bulgaria, you can still become a tax resident if your centre of vital interests is in Bulgaria (e.g., your family lives there, your primary property is there, your main bank accounts are Bulgarian). Plan carefully if you intend to maintain non-resident status. See our tax residency guide for a thorough analysis.

What This Means in Practice

If you use the digital nomad visa to live in Bulgaria full-time (which most holders will), you will likely exceed 183 days and become a tax resident. At 10% flat tax on personal income, Bulgaria offers one of the lowest income tax rates in the EU. For comparison:

CountryIncome Tax RateNotes
Bulgaria10% flatNo progressive brackets
Portugal (NHR)20% flat (qualifying income)NHR regime being phased out
Spain (Beckham Law)24% flat (up to EUR 600K)Special expat regime
Germany14–45% progressivePlus solidarity surcharge
United Kingdom20–45% progressivePlus National Insurance

Running Your Own Company? Combined Tax Rate Is 15%

If you fall under Category 3 (owner of a foreign company) and decide to register a Bulgarian company in the future, the combined effective tax rate on corporate profits distributed as dividends is 15% (10% corporate income tax + 5% dividend withholding tax). This is among the lowest combined rates in the EU.

Double Tax Treaties

Bulgaria has double tax treaties with over 70 countries to prevent being taxed twice on the same income. If you are transitioning your tax residency, proper planning is essential. You may need to formally deregister your tax residency in your home country to avoid dual taxation.

Social Security & Health Insurance

Social Security: You Are Generally Not Covered

Digital nomad visa holders working for foreign employers or their own foreign companies are not enrolled in the Bulgarian social security system. Social security contributions are only mandatory when you have a direct contractual relationship with a Bulgarian entity, which the digital nomad visa explicitly prohibits.

This means:

Health Insurance: Private Coverage Is Mandatory

You must obtain private health insurance that meets the following requirements:

Annual premiums for qualifying private health insurance typically range from EUR 300 to EUR 800, depending on your age, coverage level, and provider. For a comprehensive breakdown, see our health insurance guide for foreigners in Bulgaria.

Tip: If you become a Bulgarian tax resident (183+ days), you may also be required to enrol in the Bulgarian National Health Insurance Fund (NHIF) and pay health contributions of 8% on your income. This is separate from the private insurance needed for the visa application. Consult an advisor on how this interacts with your specific situation.

Digital Nomad Visa vs. Other Residency Options

How does the digital nomad visa compare to other routes for non-EU citizens to live in Bulgaria?

FeatureDigital Nomad VisaD Visa (Company)Golden VisaFreelancer Registration
Who it's forRemote workers with foreign incomeEntrepreneurs starting a Bulgarian businessInvestors (EUR 255K+)EU citizens freelancing in Bulgaria
Bulgarian company needed?NoYes (EOOD/OOD)YesNo (register as freelancer)
Income/investment thresholdEUR 31,000/yearNo fixed threshold (must show sufficient means)EUR 255,000+ investmentN/A (EU citizens only)
Maximum duration2 years (1+1)Unlimited (renewable annually)Permanent from startUnlimited (EU right)
Path to permanent residency?No (must switch routes)Yes (after 5 years)Yes (immediate)Yes (EU citizen rights)
Can work for Bulgarian clients?NoYesYesYes
Approx. cost (first year)EUR 1,000–2,500EUR 2,000–6,000EUR 4,000–12,000EUR 200–500
Processing time2–4 months3–6 months8–12 months1–2 weeks

Planning beyond 2 years? The digital nomad visa is capped at 2 years with no path to permanent residency. If you plan to stay in Bulgaria long-term, consider starting with the digital nomad visa to test the waters, then transitioning to a company-based D visa or Golden Visa for a permanent solution. For EU citizens who want to freelance in Bulgaria, see our freelancer tax rate guide.

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"I'm not sure I meet the income threshold." The EUR 31,000 threshold is based on the previous calendar year's income. If you're close to the threshold or your income fluctuates, we can review your documentation and advise on the strongest way to present your application. The threshold is calculated as an annual average, so a few lower months don't necessarily disqualify you if your total meets the minimum.

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Frequently Asked Questions

What is the income requirement for Bulgaria's digital nomad visa? +
Applicants must demonstrate an average annual income of at least EUR 31,000 (approximately EUR 2,583 per month) for the previous calendar year. This threshold is calculated as 50 times the Bulgarian minimum monthly wage. Income can be proven through employment contracts, bank statements, pay slips, freelance invoices, or business ownership records.
Can EU citizens apply for the Bulgaria digital nomad visa? +
No. The digital nomad visa is exclusively for non-EU/EEA/Swiss citizens. EU, EEA, and Swiss nationals already have the right to live and work freely in Bulgaria under EU free movement rules. They can register for a long-term EU residence certificate at the Migration Directorate without needing a visa.
Do digital nomads become Bulgarian tax residents? +
The digital nomad visa itself does not automatically create tax residency. However, if you spend more than 183 days in Bulgaria during a calendar year, you are generally considered a Bulgarian tax resident and subject to 10% flat tax on your worldwide income. If you stay fewer than 183 days, you are typically a non-resident and only taxed on Bulgarian-sourced income — which does not include foreign remote work.
Can I work for Bulgarian clients on the digital nomad visa? +
No. The digital nomad visa explicitly prohibits access to the Bulgarian labour market. You cannot take up employment with Bulgarian companies or provide services to Bulgarian clients. Your work must be performed remotely for employers or clients registered outside the EU, EEA, and Switzerland.
How long can I stay in Bulgaria on the digital nomad visa? +
The initial residence permit is granted for one year. It can be renewed once for an additional year, for a maximum total stay of two years under this visa category. If you want to stay longer, you would need to transition to another residency route — such as establishing a Bulgarian company or applying for the Golden Visa.
Is the European Health Insurance Card (EHIC) sufficient for the digital nomad visa? +
No. The EHIC is only available to EU/EEA citizens, and this visa is for non-EU citizens. Applicants must obtain private health insurance that is valid in Bulgaria for the entire duration of their stay, with minimum coverage of EUR 30,000 for medical expenses and repatriation.
Do I need to pay Bulgarian social security contributions on the digital nomad visa? +
Generally, no. Digital nomads working for foreign employers or their own foreign companies are not enrolled in the Bulgarian social security system. Social security contributions are only due when you have a direct contractual relationship with a Bulgarian entity. You should maintain social security coverage from your home country or arrange private coverage for retirement and income protection.
Can my family join me on the digital nomad visa? +
Yes. Once you hold a valid Bulgarian residence permit, your spouse and dependent children can apply for family reunification. They apply for their own Type D visas at the Bulgarian consulate, providing proof of family relationship, health insurance, and proof of adequate financial means. Family members receive the same type of residence permit as the principal applicant.