Do UK citizens need a visa to live in Bulgaria after Brexit?

Yes. Since Brexit, UK citizens are treated as non-EU nationals for immigration purposes. You can visit Bulgaria visa-free for up to 90 days in any 180-day period (under the Schengen short-stay rules since Bulgaria joined Schengen in January 2025). For stays beyond 90 days, you need a Type D long-stay visa applied for at a Bulgarian embassy or consulate in the UK, followed by a residence permit issued by the Migration Directorate in Bulgaria. The residence permit is initially valid for 12 months and renewable annually.

What is the UK-BG double tax treaty and how does it help?

The UK and Bulgaria signed a new double tax convention in 2015, in force since 15 December 2015, now modified by the OECD Multilateral Instrument (MLI). The treaty allocates taxing rights and prevents double taxation. Key features: dividends paid to a pension scheme are taxed only in the scheme's state of residence; company dividends are generally taxed only in the recipient's state (no withholding); interest and royalties are capped at 5% withholding; private pensions are taxed only in the state of residence (Bulgaria at 10%); government pensions are taxed only by the UK. Once you are a Bulgarian tax resident, Bulgaria taxes your worldwide income at 10% and credits any UK tax levied under the treaty.

How does the UK non-dom abolition affect my move to Bulgaria?

From 6 April 2025, the UK abolished the historic remittance basis for non-domiciled individuals. It was replaced with a new Foreign Income and Gains (FIG) regime offering tax-free treatment for up to 4 years for new arrivals who were non-UK resident for the preceding 10 years. For existing non-doms losing remittance basis, a Temporary Repatriation Facility (TRF) applies at 12% for 2025-27 and 15% for 2027-28. For UK residents who previously relied on non-dom status to shelter foreign income, the abolition makes leaving the UK more attractive — Bulgaria's 10% flat tax on worldwide income is lower than the new FIG regime's exit rates and much lower than the standard UK rates of 40-45%.

What is the tax rate in Bulgaria compared to the UK?

Bulgaria applies a flat 10% personal income tax on all income. The UK applies 20% basic (£12,571-£50,270), 40% higher (£50,271-£125,140), and 45% additional (above £125,140) for 2026/27, with a personal allowance of £12,570 frozen until 2030/31 — meaning more people are dragged into higher rates each year. UK dividend tax: 8.75% basic, 33.75% higher, 39.35% additional. Bulgarian dividend tax: 5%. Combined Bulgarian CIT + dividend: 15% (10% + 5%) vs approximately 46-54% effective in the UK on distributed company profits.

Will I still receive my UK State Pension in Bulgaria?

Yes. The UK pays the State Pension to residents of EU/EEA countries and countries with bilateral social security agreements. Bulgaria is covered under the UK-EU Trade and Cooperation Agreement (TCA) and the pre-existing bilateral social security convention. Your UK State Pension increases annually (triple-lock applies to EU-resident recipients under the TCA). Under the UK-BG double tax treaty, private and State Pension income is generally taxable only in the state of residence — Bulgaria, at 10%. Government (civil service) pensions remain taxable in the UK.

Do I need to notify HMRC when I leave the UK?

Yes. You should notify HMRC of your departure by completing form P85 (Leaving the UK) or, if you were self-employed, informing HMRC directly. You must also file a Self Assessment tax return for the year of departure, reporting UK income up to the departure date and any remaining UK-source income for the rest of the year. HMRC will use the split-year treatment (if applicable) to determine the boundary of your UK tax residency. After departure, the Statutory Residence Test (SRT) determines whether you remain UK tax resident — confirm with a UK tax adviser that you meet the non-residence conditions under the SRT.

What about my NHS coverage?

NHS coverage ends when you are no longer ordinarily resident in England (or the equivalent in Scotland, Wales, Northern Ireland). Your EHIC/GHIC card may still work for temporary visits under the UK-EU TCA, but it does not cover permanent residence in Bulgaria. In Bulgaria, you must arrange your own health cover: either through the Bulgarian NHIF (once you are employed, self-employed, or paying voluntary contributions) or through private health insurance. Private health insurance is also a requirement for the Type D visa application.

Can I keep my UK ISA and SIPP after moving to Bulgaria?

You can keep existing ISA holdings, but you cannot make new contributions once you are non-UK resident. The ISA wrapper remains tax-free in the UK. In Bulgaria, the income from the ISA is generally treated as ordinary investment income and may be taxable at 10% under Bulgarian worldwide taxation rules — the UK ISA tax exemption does not automatically extend to foreign tax authorities. SIPPs (Self-Invested Personal Pensions) can be kept and drawn from abroad; pension income paid to a Bulgarian resident is generally taxable only in Bulgaria at 10% under the UK-BG treaty. Confirm the specific treatment with a UK and Bulgarian tax adviser before drawing.

Moving to Bulgaria from the UK: Post-Brexit Tax & Immigration Guide (2026)

Since Brexit, UK citizens moving to Bulgaria face a fundamentally different process than their EU neighbours. You now need a Type D visa. Your residence permit is 12 months, not 5 years. And the UK abolished non-dom tax status from 6 April 2025, removing one of the last reasons to stay for internationally mobile Britons. Meanwhile Bulgaria adopted the euro on 1 January 2026 and joined Schengen in January 2025 — making it easier to reach, cheaper to transact with, and one of the cleanest alternatives in Europe for UK citizens looking to exit the UK tax system.

This guide is written by a Bulgarian law firm that handles British relocations regularly. We cover the Type D visa process, the non-dom abolition and how it affects your timing, the 2015 UK-BG double tax treaty, pensions, ISAs, SIPPs, NHS-to-NHIF transition, and the full step-by-step setup in Bulgaria. Where UK rules are complex or recently changed, we flag them and recommend coordination with a UK tax adviser.

45%

UK additional rate (vs 10% BG)

15%

BG CIT + dividend combined

Type D

Visa required (post-Brexit)

EUR

Bulgaria euro since Jan 2026

Why British Citizens Are Moving Now: The 2025-2026 Tipping Point

The convergence of three events has made 2025-2026 the tipping point for British relocations to Bulgaria:

Non-dom abolition (6 April 2025): the historic remittance basis for non-domiciled UK residents was abolished and replaced by a new Foreign Income and Gains (FIG) regime offering tax-free treatment for a maximum of 4 years for new arrivals (who were non-UK resident for the preceding 10 years). For existing non-doms, a Temporary Repatriation Facility (TRF) allows remittance at 12% (2025-27) then 15% (2027-28). UK inheritance tax also moved to a 10-out-of-20-year residence basis, removing domicile as a shield. For internationally mobile Britons with foreign income and assets, the UK is now substantially less attractive.
UK personal allowance freeze through 2030/31: the £12,570 personal allowance has been frozen since 2021/22 and will remain frozen until at least 2030/31 — dragging progressively more income into the 40% and 45% bands through fiscal drag. Combined with the 2026/27 rates (20% / 40% / 45%), the effective burden on mid-to-high earners continues to rise.
Bulgaria joined the eurozone and Schengen: euro adoption (1 January 2026) eliminates currency risk and exchange friction for UK entrepreneurs invoicing in euros. Schengen membership (January 2025) eliminates internal EU border controls.

Step 1 — The Type D Visa (Post-Brexit Immigration)

Since Brexit, UK citizens are treated as third-country nationals for Bulgarian immigration purposes. You can visit Bulgaria visa-free for up to 90 days in any 180-day period (Schengen short-stay rules). For permanent relocation, you need a Type D long-stay visa.

Grounds for a Type D visa

The most common grounds for UK citizens:

Business activity (company owner/manager): you register a Bulgarian EOOD and apply for the Type D visa as a company founder. This is the route used by most British entrepreneurs and remote workers.
Employment: with an employment contract from a Bulgarian employer.
Freelance/self-employed activity: registered as a freelancer in Bulgaria (БУЛСТАТ).
Digital nomad visa: if you work remotely for a non-EU employer or company — see our Digital Nomad Visa Application Guide.
Family reunification: with a spouse or family member already resident in Bulgaria.
Retirement / self-sufficient: with proof of pension income or sufficient funds and health insurance.

Application process

Apply at the Bulgarian Embassy in London (186-188 Queen's Gate, London SW7 5HL) or the Bulgarian Consulate in Edinburgh. Book an appointment in advance — demand is high since 2025.
Submit documents: valid UK passport (18+ months remaining), completed application form, proof of grounds (company registration for business visa, employment contract for employment, etc.), clean criminal record (DBS certificate, apostilled), proof of accommodation in Bulgaria, health insurance, bank statement. All documents translated into Bulgarian by a certified translator.
Pay the visa fee: approximately EUR 100-120 (standard). Expedited processing is sometimes available.
Wait 30-60 days for processing. The embassy forwards the application to the Migration Directorate in Sofia.
Collect the Type D visa from the embassy. The visa allows you to enter Bulgaria and stay for up to 6 months.
Within 14 days of arrival in Bulgaria, apply at the Migration Directorate for a residence permit. The permit is initially valid for 12 months (not 5 years as for EU citizens).

Key difference from EU citizens: UK citizens receive a 12-month residence permit (renewable annually), not the 5-year EU residence card. After 5 years of continuous legal residence (with at least 30 months of physical presence), you can apply for permanent residence in Bulgaria.

Step 2 — Leaving the UK Tax System (HMRC)

UK tax residency is determined by the Statutory Residence Test (SRT), not simply by leaving the country. The SRT has automatic overseas tests, automatic UK tests, and sufficient-ties tests. The most common route for a British relocator:

Third automatic overseas test: you are non-UK resident if you work full-time overseas for the entire tax year (with fewer than 31 days worked in the UK and fewer than 91 days spent in the UK).
Alternatively: spend fewer than 16 days in the UK in the tax year (if you were UK resident in any of the previous 3 years) or fewer than 46 days (if you were not UK resident in any of the previous 3 years).

What to file

Form P85 (Leaving the UK): notify HMRC of your departure and claim any tax refund due.
Self Assessment return for the year of departure — with split-year treatment if applicable.
Inform your employer, bank, pension providers, and investment platforms of your change of residence.

The SRT is a complex test. Counting days, ties, and work patterns across the departure year and the following 3 years is where most mistakes happen. Get a UK tax adviser to run the SRT analysis for your specific situation before you leave — not after. A written SRT opinion costs a few hundred pounds and can save tens of thousands.

Tax Comparison: UK vs Bulgaria (2026/27)

Tax Category	UK (2026/27)	Bulgaria (2026)
Personal income tax	20% / 40% / 45% (progressive)	10% flat
Personal allowance	£12,570 (frozen to 2030/31)	None needed at 10%
Corporation tax	25% (19% for profits under £50K)	10%
Dividend tax	8.75% / 33.75% / 39.35%	5%
Combined CIT + dividend	~46% - 54% on distributed profits	15% (10% + 5%)
Capital gains tax	18% / 24% (residential) / 10% / 20% (other)	0% on EU/EEA regulated market / 10% other
National Insurance	Employee 8% + Employer 15% (from Apr 2025)	Employee ~13.78% + Employer ~19% (capped)
Inheritance tax	40% above £325K nil-rate band	0% for close relatives
VAT (standard)	20%	20%
Currency	GBP	EUR (since Jan 2026)

Concrete example: A UK Ltd owner with £200,000 of company profit pays 25% corporation tax (£50,000) and then, on dividend distribution, 33.75% higher-rate dividend tax on much of the net (assuming higher-rate taxpayer). Total tax burden: approximately £95,000-£105,000 (47-53%). The same £200,000 (~EUR 235,000) through a Bulgarian EOOD: EUR 23,500 CIT + EUR 10,575 dividend tax = EUR 34,075 total — roughly £29,000. Annual saving of approximately £66,000-£76,000.

UK-Bulgaria Double Tax Treaty (2015)

The UK and Bulgaria signed a modern double tax convention in 2015, in force since 15 December 2015, now modified by the OECD Multilateral Instrument (MLI). You can consult the full treaty text at GOV.UK.

Key features

Residence tie-breaker: permanent home → centre of vital interests → habitual abode → nationality → mutual agreement.
Business profits: taxed only in the state of residence (unless PE exists in the other).
Employment income: taxed where work is physically performed, with 183-day short-term exception.
Dividends: company dividends paid to a company resident in the other state — generally taxed only in the recipient's state (no withholding). Dividends to pension schemes — taxed only in the scheme's state. Other dividends — subject to treaty caps.
Interest and royalties: capped at 5% withholding in the source state.
Pensions: private pensions (including UK State Pension) — taxable only in the state of residence (Bulgaria, at 10%). Government (civil service) pensions — taxable only in the UK.
Capital gains on shares: generally taxed in the residence state. UK retains taxing rights on UK real estate gains.

Practical note on UK State Pension: unlike some non-EU countries where the UK State Pension is frozen, Bulgaria is covered under the UK-EU Trade and Cooperation Agreement (TCA). The triple-lock annual increase applies to UK State Pension recipients resident in Bulgaria. Under the 2015 treaty, the pension is taxable only in Bulgaria at 10%.

The Non-Dom Abolition and What It Means for Your Move

From 6 April 2025, the UK abolished the remittance basis of taxation for non-domiciled individuals and replaced it with a new regime:

New FIG (Foreign Income and Gains) regime: new arrivals to the UK who were non-UK resident for the preceding 10 years can claim not to pay UK tax on foreign income and gains for their first 4 tax years of UK residency. After 4 years, they are taxed on worldwide income at standard UK rates.
Temporary Repatriation Facility (TRF): existing non-doms can remit previously sheltered foreign income at 12% for 2025/26 and 2026/27, then 15% for 2027/28. After that, standard rates apply.
Inheritance tax: now residence-based — non-UK assets are subject to UK IHT if the owner has been UK resident for 10 of the preceding 20 years. This is a fundamental change from the domicile-based system.

Impact on your Bulgaria move: if you were a UK non-dom relying on the remittance basis to shelter foreign income, the abolition means you now face UK worldwide taxation at 40-45% after 4 years (or immediately if you have been UK resident for 4+ years). Moving to Bulgaria's 10% flat tax is now substantially more attractive than staying in the UK under the new regime. The TRF window (12% until April 2027) gives you a limited time to remit sheltered funds before rates increase further.

UK Pensions: State Pension, SIPPs, Workplace Pensions

UK State Pension

Paid by DWP into your Bulgarian bank account (in EUR since January 2026).
Triple-lock increases apply — the UK-EU TCA protects uprating for EU-resident recipients.
Under the 2015 treaty, the State Pension is taxable only in Bulgaria at 10%.
National Insurance contributions during your UK working years count toward your entitlement — you need 35 qualifying years for the full new State Pension.

SIPP (Self-Invested Personal Pension)

You can keep your SIPP with a UK provider after moving to Bulgaria.
Drawdown is possible from age 55 (increasing to 57 from April 2028 for most people).
Under the 2015 treaty, pension income paid to a Bulgarian resident is taxable only in Bulgaria at 10% — no UK withholding should apply if the correct documentation is filed with the provider.
The 25% tax-free lump sum available under UK rules is a UK domestic concept. Its treatment in Bulgaria depends on the Bulgarian classification of the payment — confirm with a Bulgarian tax adviser before drawing.

Workplace pensions (defined benefit and defined contribution)

Portable in payout. Most UK workplace pension schemes will pay into a Bulgarian bank account.
The same treaty treatment applies — taxable in Bulgaria at 10% for private-sector pensions.
Government (civil service) pensions (Teachers' Pension, NHS Pension, Local Government Pension, Armed Forces Pension) — taxable only in the UK under the treaty.

ISAs After Leaving

You cannot make new ISA contributions once you are non-UK resident.
Existing ISA holdings can remain open and continue to earn returns tax-free in the UK.
Bulgarian treatment: as a Bulgarian tax resident, income and gains from the ISA may be taxable in Bulgaria at 10% — the UK ISA tax wrapper does not automatically extend to foreign tax authorities. The exact treatment depends on the type of income (interest, dividends, capital gains) and whether any treaty relief applies.
Many UK platforms (Hargreaves Lansdown, AJ Bell, Interactive Investor) continue to service non-UK resident ISA accounts, but some restrict trading or require additional compliance documentation. Check with your provider before moving.

NHS to NHIF: Healthcare After Moving

NHS coverage ends when you are no longer ordinarily resident in England (or equivalent in Scotland/Wales/NI).
GHIC/EHIC: under the UK-EU TCA, the UK Global Health Insurance Card (GHIC) covers temporary visits to EU countries including Bulgaria — but it does not cover permanent residence.
In Bulgaria: health coverage comes from the NHIF (National Health Insurance Fund, НЗОК) once you are paying social contributions through employment, self-employment, or voluntary contributions — or from private health insurance (required for the Type D visa application).
Private health insurance: widely available from Bulgarian insurers (DZI, Bulstrad, Allianz, Euroins) and international providers (Allianz Care, Cigna, Bupa Global). Typical cost for a comprehensive plan: EUR 800-3,000 per year depending on age and coverage level.

Timeline: From Decision to Operating in Bulgaria

Month -3 to -2: engage a UK tax adviser for SRT analysis. Decide on the Bulgaria legal structure (EOOD, freelancer, or DN visa). Get the DBS criminal record certificate and start the apostille process.
Month -2 to -1: register a Bulgarian EOOD remotely (or choose another visa ground). Prepare Type D visa documents, translations, apostilles.
Month -1: apply at the Bulgarian Embassy in London. File form P85 with HMRC. Notify employer, pension providers, bank, ISA provider of change of residence. Arrange private health insurance for Bulgaria.
Day 0 to +14: arrive in Bulgaria, register at the Migration Directorate for residence permit, find accommodation.
Week 2-4: receive residence permit and LNCH. Register with NRA. Open Bulgarian bank account (DSK Bank, UniCredit Bulbank recommended). Set up NHIF or maintain private insurance.
Month 2-3: first payroll/dividends through Bulgarian EOOD. Bulgarian accountant starts monthly filings.
Following year: file final UK Self Assessment return for the departure year. File first full Bulgarian annual tax return. Obtain NRA tax residency certificate for treaty purposes.

Common Mistakes British Relocators Make

1. Assuming they still have EU free movement

Since 1 January 2021, UK citizens are third-country nationals for EU immigration purposes. You need a Type D visa for stays beyond 90 days. Arriving in Bulgaria and "just staying" without a visa is illegal after 90 days and can result in a ban on future entry.

2. Not running the SRT analysis before leaving

The Statutory Residence Test is complex. Counting days in the UK, UK ties (family, accommodation, work, 90-day presence in prior years), and the sufficient-ties test requires careful analysis. Getting it wrong means HMRC treats you as UK resident and taxes your worldwide income at 40-45%. A few hundred pounds for an SRT opinion is the best money you will spend.

3. Not using the TRF window (former non-doms)

If you were a remittance-basis user with unremitted foreign income, the Temporary Repatriation Facility allows you to remit at 12% until April 2027. After that, the rate rises to 15% (2027-28) and then standard rates apply. Time this carefully with your UK adviser.

4. Keeping a UK property available for personal use

Retaining a UK home "for visits" is a UK residence tie under the SRT and can keep you UK tax resident even after moving. Sell, let to an unrelated tenant on a 12+ month AST, or ensure it is not available for your use during the tax year.

5. Forgetting that government pensions stay UK-taxed

Civil service pensions (NHS, teachers, local government, armed forces) remain taxable in the UK under the treaty — they do not switch to Bulgarian taxation on the move. Only private-sector and State Pension income follows you to Bulgaria.

Common questions before booking:

Is this legal for UK citizens? Yes. The Bulgaria Type D visa, the EOOD, and the UK-BG double tax treaty are all lawful frameworks. You pay the correct tax in the correct jurisdiction.

Do I need to speak Bulgarian? No. We handle everything in English.

What does it cost? Full relocation packages from EUR 2,000. First consultation is free.

Will my UK bank close my account? Some UK banks restrict services for non-resident customers; others do not. HSBC Expat, Barclays, and NatWest generally continue to service non-resident accounts with notice. We advise on maintaining UK banking access before the move.

Get Your Personal UK-to-Bulgaria Relocation Plan

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Frequently Asked Questions

Do UK citizens need a visa to live in Bulgaria? +

Yes. Post-Brexit, UK citizens need a Type D long-stay visa for stays beyond 90 days. Apply at the Bulgarian Embassy in London or Consulate in Edinburgh. The visa allows entry; within 14 days of arrival, apply at the Migration Directorate for a 12-month residence permit.

How does the UK-BG double tax treaty work? +

The 2015 treaty (in force 15 December 2015, MLI-modified) allocates taxing rights. Business profits: residence state only. Pensions: private/State Pension taxable in residence state (Bulgaria 10%); government pensions taxable in UK only. Dividends between companies: generally no withholding. Interest/royalties: 5% cap. Bulgaria credits any UK tax paid under the treaty.

How does the non-dom abolition affect my move? +

From 6 April 2025, the remittance basis was abolished. New FIG regime: 4-year tax-free window for new arrivals who were non-UK resident for 10 years. TRF: 12% remittance rate 2025-27, 15% for 2027-28. IHT now residence-based (10 out of 20 years). For existing non-doms, staying in the UK means full UK tax after the FIG/TRF windows close. Bulgaria's 10% flat tax is now the cleaner alternative.

What is the tax rate in Bulgaria vs the UK? +

Bulgaria: 10% flat PIT. UK: 20%/40%/45% (progressive, personal allowance £12,570 frozen to 2030/31). Bulgarian CIT 10% vs UK 25%. Bulgarian dividend 5% vs UK 8.75%-39.35%. Combined Bulgarian 15% vs UK approximately 46-54% on distributed profits.

Will I still receive my UK State Pension? +

Yes. Paid into your Bulgarian EUR account. Triple-lock increases apply under the UK-EU TCA. Under the 2015 treaty, taxable only in Bulgaria at 10%. Government pensions (NHS, teachers, civil service) remain UK-taxed.

Can I keep my UK ISA and SIPP? +

ISA: no new contributions as non-UK resident; existing holdings can remain but income may be taxable in Bulgaria at 10%. SIPP: can be kept and drawn from Bulgaria; pension income taxable only in Bulgaria at 10% under the treaty. Check with your UK platform for non-resident account policies.

What about NHS coverage? +

NHS coverage ends when you leave. GHIC covers temporary visits only. In Bulgaria: NHIF coverage through social contributions, or private health insurance (required for the Type D visa). Many British relocators start with private cover and transition to NHIF once their EOOD is operational.

Do I need to notify HMRC? +

Yes. File form P85 (Leaving the UK). File Self Assessment for the departure year with split-year treatment if applicable. The Statutory Residence Test determines whether you are UK non-resident — get a professional SRT analysis before leaving.

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Disclaimer: This article provides general information about relocating from the UK to Bulgaria and does not constitute legal or tax advice. UK tax residency (SRT), the non-dom abolition, and the interaction between UK and Bulgarian rules are complex. UK tax matters must be coordinated with a UK tax adviser. Consult our team for advice tailored to your specific situation. Last updated: April 14, 2026.