How to pay the tourist tax in Bulgaria
The tourist tax (туристически данък) is paid for every guest for every night. The municipality where your place is sets the rate — between €0.10 and €1.53 per person per night (Local Taxes and Fees Act, ЗМДТ, Art. 61р–61с).
How much you owe
Nights × guests × your municipality's rate.
Example: two guests, three nights, a rate of €0.80 → 2 × 3 × €0.80 = €4.80.
In Gost, the „Данък“ (Tax) tab works out the amount for each month for you. The rate for your municipality is on Tourist tax by municipality.
Children and other guests. The law has no exemptions — the tax is due for every night, whatever the guest's age (Art. 61р and 61с of the ЗМДТ). If you hear about a discount for children, check your municipality's ordinance before you apply it.
When it is due
By the 15th of the following month. The tax for October is due by 15 November.
You pay the municipality where your place is:
- by bank transfer — to the municipality's account for local taxes. The account number (IBAN) is on the municipality's website, usually under „Местни данъци и такси“ (local taxes and fees). Payment code (код за вид плащане): 44 28 00 — tourist tax. In the payment description, write the month you are paying for.
- in person — at the cash desk of the municipality's local taxes department („Местни данъци и такси“).
Annual declaration
Once a year you file a tourist tax declaration (декларация за облагане с туристически данък) with the municipality for the previous year — one for each place.
By law the deadline is 31 January (Art. 61р(5) of the ЗМДТ). Some municipalities, such as Varna and Gabrovo, write 30 January on their forms — file it by the 30th to be safe.