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Tourist tax by municipality in Bulgaria — 2026

In Bulgaria the tourist tax is paid for every guest for every night. Each municipality sets the amount in its ordinance on local taxes, and it depends on the kind of accommodation.

Small hosts are usually class C (клас „В“) — guest rooms and guest apartments. Guest houses and family hotels are class B (клас „Б“), hotels and villas class A (клас „А“); for them the tax also depends on the stars.

Every amount is taken from the municipality's ordinance — the link is under it (in Bulgarian). Checked on 19.10.2026. If the municipality changes its ordinance, its text applies.

Balchik Municipality

Includes Balchik, Albena.

The ordinance gives no amount for guest rooms and guest apartments — only by stars. Ask the municipality's local taxes department („Местни данъци и такси“).

All categories
  • 1 star€0.31
  • 2 stars€0.41
  • 3 stars€0.51
  • 4 stars€0.61
  • 5 stars€0.77

Annual declaration: by 30 January.

Source: Ordinance on local taxes, Art. 58(1). Last change: new ordinance, Decision No. 375/05.06.2025, in force from 01.01.2026.

Bansko Municipality

Includes Bansko, Dobrinishte.

€0.60 per person per night
guest rooms and guest apartments (class C)

All categories
  • Class C — guest rooms and guest apartments€0.60
  • Class B, 1–3 stars (guest houses, family hotels)€0.50
  • Class A, 1 star€0.60
  • Class A, 2 stars€0.65
  • Class A, 3 stars€0.75
  • Class A, 4 stars€1.00
  • Class A, 5 stars€1.20

Guest rooms and guest apartments (class C) pay more than guest houses (class B).

Source: Ordinance on local taxes, Art. 58(1). Last change: Decision No. 648/29.12.2025, in force from 01.01.2026.

Burgas Municipality

Includes Burgas, the villages of the municipality.

€0.51 per person per night
guest rooms and guest apartments (class C)

All categories
  • Class C — guest rooms and guest apartments, town and villages€0.51
  • Class A, 1–2 stars, Burgas town€0.51
  • Class A, 3 stars€0.77
  • Class A, 4–5 stars€1.02
  • Class B, Burgas town€0.51
  • Class A 1–2 stars and class B, villages€0.26

The ordinance also lists guest rooms and guest apartments under class B, which is €0.26 in the villages. If your place is in a village, ask the municipality which amount applies.

Annual declaration: by 30 January.

Source: Ordinance on local taxes, Art. 65(1). Last change: decisions of 20.12.2024 and 15.01.2025, in force from 01.01.2025.

Nesebar Municipality

Includes Nesebar, Sunny Beach, Sveti Vlas, Ravda, Obzor.

€0.33 per person per night
guest rooms and guest apartments (class C)

All categories
  • Class C — guest rooms and guest apartments€0.33
  • Class A and B, 1–3 stars€0.33
  • Class A, 4 stars€0.38
  • Class A, 5 stars€0.61

Annual declaration: by 30 January.

Source: Ordinance No. 14 on local taxes, Art. 65(1). Last change: Decision No. 218/24.09.2024, in force from 01.01.2025.

Plovdiv Municipality

Includes Plovdiv.

€0.20 per person per night
guest rooms and guest apartments (class C)

All categories
  • Class C — guest rooms and guest apartments€0.20
  • Class A and B, 1 star€0.20
  • Class A and B, 2 stars€0.31
  • Class A and B, 3 stars€0.41
  • Class A and B, 4 stars€0.51
  • Class A and B, 5 stars€0.61

The ordinance gives the amounts in leva (class C — 0.40 lv.); converted here at the fixed rate of 1.95583.

Source: Decision No. 572 of Plovdiv Municipal Council, Art. 58(1). Last change: Decision No. 572/19.12.2022, in force from 01.01.2023.

Pomorie Municipality

Includes Pomorie, Aheloy, Kableshkovo.

€0.34 per person per night
guest rooms and guest apartments (class C)

All categories
  • Class C — guest rooms and guest apartments€0.34
  • Class A and B, 1 star€0.23
  • Class A and B, 2 stars€0.28
  • Class A and B, 3 stars€0.45
  • Class A, 4 stars€0.56
  • Class A, 5 stars€0.85
  • No category yet, or being categorised€0.85

Annual declaration: by 31 January.

Source: Ordinance No. 8 on local taxes, Art. 58(1). Last change: Decision No. 715/23.12.2025, in force from 01.01.2026 (+10%).

Primorsko Municipality

Includes Primorsko, Kiten.

€0.51 per person per night
guest rooms and guest apartments (class C)

All categories
  • Class C — guest rooms and guest apartments€0.51
  • Class A and B, 1–2 stars€0.51
  • Class A and B, 3 stars€0.72
  • Class A, 4 stars€0.82
  • Class A, 5 stars€0.92

Annual declaration: by 31 January.

Source: Ordinance on local taxes, Art. 58(1). Last change: Decision No. 198/27.12.2024.

Samokov Municipality

Includes Samokov, Borovets, the villages of the municipality.

€0.55 per person per night
in Samokov town — for every kind of place; in Borovets €0.80

All categories
  • Borovets resort€0.80
  • Samokov town€0.55
  • Other towns and villages€0.45

The amount depends only on the location, not on the category or stars.

Source: Decision No. 1141 of Samokov Municipal Council, Art. 8. Last change: Decision No. 1141/18.12.2025, in force from 01.01.2026.

Sofia Municipality

Includes Sofia, the villages of the municipality.

€0.51 per person per night
guest rooms and guest apartments (class C)

All categories
  • Class C — guest rooms and guest apartments€0.51
  • Class A and B, 1 star€0.51
  • Class A and B, 2 stars€0.77
  • Class A and B, 3 stars€1.02
  • Class A and B, 4 stars€1.28
  • Class A and B, 5 stars€1.53

Source: Decision No. 1042 of Sofia Municipal Council, Art. 58(1). Last change: Decision No. 1042/18.12.2025, in force from 01.01.2026.

Sozopol Municipality

Includes Sozopol, Chernomorets, Ravadinovo.

€0.41 per person per night
guest rooms and guest apartments (class C)

All categories
  • Class C — guest rooms and guest apartments€0.41
  • Class A and B, 1–2 stars€0.51
  • Class A and B, 3 stars€0.56
  • Class A, 4 stars€0.72
  • Class A, 5 stars€0.82

Annual declaration: by 30 January.

Source: Ordinance on local taxes, Art. 58(1). Last change: Decision No. 369/17.12.2024.

Tsarevo Municipality

Includes Tsarevo, Lozenets, Sinemorets, Ahtopol.

€0.51 per person per night
guest rooms and guest apartments (class C)

All categories
  • Class C — guest rooms and guest apartments€0.51
  • 1–2 stars€0.51
  • 3 stars€0.77
  • 4–5 stars€1.02

Annual declaration: by 31 January.

Source: Ordinance on local taxes, Art. 58(1). Last change: Decision No. 243/04.12.2024, in force from 01.01.2025.

Varna Municipality

Includes Varna, Golden Sands, St. St. Constantine and Helena.

€0.26 per person per night
guest rooms and guest apartments (class C)

All categories
  • Class C — guest rooms and guest apartments€0.26
  • Class A and B, 1–2 stars€0.26
  • Class A and B, 3 stars€0.31
  • Class A and B, 4 stars€0.46
  • Class A and B, 5 stars€0.72

Annual declaration: by 31 January.

Source: Ordinance on local taxes, Art. 56(6). Last change: Decision No. 533-4(14)/04.03.2021.

Veliko Tarnovo Municipality

Includes Veliko Tarnovo.

The ordinance gives amounts only by stars, with nothing for guest rooms and guest apartments. Ask the municipality.

All categories
  • 1 star€0.31
  • 2 stars€0.36
  • 3 stars€0.41
  • 4 stars€0.51
  • 5 stars€0.77

The ordinance gives the amounts in leva; converted here at the fixed rate of 1.95583.

Source: Ordinance on local taxes, Annex 8 to Art. 56. Last change: Decision No. 548/27.03.2025.

Your municipality isn't here? The rate is in its ordinance on local taxes, in the article on the tourist tax.