Hotel and Guest House Categorization in Bulgaria — Procedure, Fees and Requirements (2026)

Classes and Types of Accommodation

The Закон за туризма (Tourism Act) divides accommodation establishments into two classes, each encompassing different types of properties with different categorization requirements:

Class A

• Hotels
• Motels
• Apartment tourist complexes
• Villa settlements
• Tourist settlements
• Villas

Class B

• Family hotels
• Hostels
• Pensions (пансиони)
• Holiday retreats (почивни станции)
• Guest houses (къщи за гости) (up to 10 rooms)
• Guest rooms (стаи за гости), guest apartments (апартаменти за гости) (up to 10 rooms — subject to registration, not categorization)
• Bungalows
• Campsites

Important: Guest rooms and guest apartments (up to 10 rooms) are not subject to categorization but to registration under a simplified procedure pursuant to Art. 129a of the Закон за туризма (Tourism Act). Details are provided in the section below.

Who Is the Categorizing Authority

The competence to determine the category is distributed between the Minister of Tourism and the Municipal Mayor depending on the type of establishment and the number of stars (Art. 123, para. 1 and para. 2 of the Закон за туризма (Tourism Act)):

Minister of Tourism

• Hotels with category 3, 4 and 5 stars
• Apartment tourist complexes
• Villa settlements and tourist settlements
• Villas
• Standalone food and entertainment establishments with category 4 and 5 stars

Municipal Mayor

• Hotels with category 1 and 2 stars
• Motels, family hotels, hostels, pensions
• Holiday retreats
• Guest houses, bungalows, campsites
• Standalone food and entertainment establishments with category 1, 2 and 3 stars

An expert commission operates under each categorizing authority: the ЕККСТО (Expert Commission for Categorization of Shelters and Accommodation Establishments) under the Ministry, or a municipal expert commission under the Mayor. The commission reviews the documents and conducts the on-site inspection, after which it proposes the determination of a category.

Categorization Procedure — Step by Step

1. Step 1: Document Preparation

   Gather all required documents (see the next section). Ensure the establishment has a certificate for commissioning and that the fee under the Tariff has been paid.

2. Step 2: Submission of the Application-Declaration

   The application-declaration (using the approved template) is submitted to the Municipal Mayor or to the Minister of Tourism, depending on the type and category of the establishment. Submission may be made in person, through an authorized representative, or electronically.

3. Step 3: Document Review

   The ЕККСТО (Expert Commission for Categorization) or the municipal expert commission reviews the completeness and regularity of the documents within 14 days of submission. In the case of deficiencies, the applicant is notified and given a deadline to rectify them.

4. Step 4: Issuance of a Temporary Certificate

   Following a positive document assessment, a temporary certificate for an open categorization procedure is issued. It is valid for 4 months and entitles the hotelier to carry out accommodation activities until the procedure is completed.

5. Step 5: On-Site Inspection

   An expert commission visits the establishment to verify compliance with the minimum mandatory requirements for the respective category. The inspection covers the material base, furnishings, sanitary and hygiene conditions, and services provided.

6. Step 6: Order for Category Determination

   Within 4 months of the opening of the procedure, the categorizing authority issues an order determining the category of the establishment. The category is valid for 5 years.

7. Step 7: Issuance of Category Symbols

   Within 14 days of the issuance of the order, a category certificate and plaque (category symbol) are prepared and provided to the hotelier, who is obliged to display them prominently at the establishment.

Required Documents

The following documents are submitted to open a categorization procedure:

• Application-declaration using a template approved by the Minister of Tourism, containing data about the applicant, the establishment, its capacity and the requested category
• Document of ownership or right of use — notarial deed, lease agreement, management contract or other document certifying the applicant's right to use the establishment
• Certificate for commissioning (Act Form 16) or occupancy permit for the building, issued by the competent authority
• Power of attorney — if the application is submitted through an authorized representative (notarially certified)
• Document for paid fee under the Тарифа за таксите, събирани по Закона за туризма (Tariff for Fees Collected under the Tourism Act)

For categorization of Class B establishments operated by natural persons, additional requirements may include a declaration regarding the capacity of the establishment and a cadastral map identifier.

Categorization Fees

Fee amounts are set out in the Тарифа за таксите, събирани по Закона за туризма (Tariff for Fees Collected under the Tourism Act) (Council of Ministers Decree No. 118/2021, amended by Decree No. 190/2025). The fee depends on the class of the establishment and its capacity:

Class A — Hotels (by number of rooms)

Class B — Family Hotels, Hostels, Pensions (by number of beds)

Other Class B Establishments

Note: The same fee amount is payable again for entry of the establishment in the Национален туристически регистър (National Tourism Register, NTR). In practice, the total cost is double the amounts stated above.

Registration of Guest Rooms and Apartments

For guest rooms and guest apartments with a capacity of up to 10 rooms (Class B), a simplified registration procedure applies instead of categorization (Art. 129a of the Закон за туризма (Tourism Act)). This procedure is significantly faster and more accessible:

1. Submission of an application-declaration to the Mayor of the municipality in which the establishment is located
2. Attachment of documents: document of ownership or right of use, declaration with data on the capacity, address and cadastral map identifier of the establishment
3. Issuance of a registration order and certificate by the Mayor — within 7 days of submitting the application

Fee: 10 BGN per bed (~5.11 EUR). For a double bed — 20 BGN (~10.23 EUR).

Validity: The registration certificate is valid indefinitely (unlike the categorization certificate, which is valid for 5 years).

No neighbor consent required: The 2020 amendment to the Закон за туризма (Tourism Act) removed the requirement to obtain consent from other owners in the building. You may register guest rooms even in a residential building under condominium ownership.

ЕСТИ (ESTI) — Unified Tourism Information System

Every hotelier, regardless of the type and category of the establishment, is obliged to submit data to ЕСТИ (ESTI — Единна система за туристическа информация, Unified Tourism Information System) pursuant to Art. 116, para. 5 of the Закон за туризма (Tourism Act).

What Data Must Be Submitted

• Name and surname of the accommodated guest
• Date of birth
• Citizenship
• Identity document or passport number
• Period of stay (arrival date and departure date)

Who Receives the Information

Data from ESTI is provided to:

• General Directorate "Border Police"
• The National Statistical Institute (НСИ)
• Ministry of Tourism
• The respective municipality

From a GDPR perspective, the hotelier is a personal data controller with respect to the information collected from guests. This means they are obliged to inform guests about the data processing, ensure data protection and comply with all obligations under the General Data Protection Regulation.

Regulation (EU) 2024/1028 — New Rules from 20 May 2026

On 20 May 2026, Regulation (EU) 2024/1028 on the collection and sharing of data relating to short-term accommodation rental services enters into force. This regulation is directly applicable in all EU Member States and will bring about significant changes to the short-term accommodation sector in Bulgaria.

Key Requirements

• Unique registration number: Every host is required to obtain a unique registration number from the municipality in whose territory the establishment is located. The number must be included in every short-term rental listing.
• Platform obligations: Online short-term rental platforms (Airbnb, Booking.com, Vrbo, etc.) are required to verify the validity of registration numbers and automatically deactivate listings with invalid or missing numbers.
• Integration with ESTI: The Regulation provides for data exchange between platforms and national systems, including ESTI in Bulgaria.
• Expected impact: According to European Commission estimates, approximately 50% of current short-term rental listings in the EU may be deactivated due to non-compliance with registration requirements.

The Regulation applies to all types of short-term accommodation — whether it concerns a categorized hotel, registered guest rooms or an apartment rented through an online platform. If you do not yet have registration or categorization, we strongly recommend taking action before 20 May 2026.

Tax and Social Security Obligations

Renting out accommodation gives rise to several tax obligations that the hotelier must fulfil:

Tourist Tax (Туристически данък)

Each municipality sets the tourist tax in the range of 0.20–3.00 BGN per overnight stay. The tax is collected from guests and remitted by the hotelier to the municipal budget. A declaration under Art. 61r of the Закон за местните данъци и такси (ЗМДТ, Local Taxes and Fees Act) must be filed by 30 January each year.

Patent Tax (Патентен данък)

Natural persons (non-traders) who rent out accommodation pay a patent tax, the amount of which is determined by the municipal council. For example, in Sofia the patent tax is approximately 25 BGN (~12.78 EUR) per bed per year. The patent tax replaces the tax on the overall annual tax base.

VAT (ДДС)

• Art. 97a of the ЗДДС (VAT Act): If you use the services of a foreign platform (Airbnb, Booking.com), you owe VAT at 20% on the platform's commission, regardless of your turnover.
• If turnover exceeds EUR 51,130 (BGN 100,000): Mandatory VAT registration is required. The rate for accommodation services is preferential — 9%.

Corporate Tax / Income Tax

• Legal entities (EOOD, OOD): 10% corporate tax under the ЗКПО (Corporate Income Tax Act). The combined rate when distributing dividends is 15% (10% profit tax + 5% dividend tax).
• Natural persons: Patent tax (if conditions are met) or 15% income tax on rental income under the ЗДДФЛ (Personal Income Tax Act) (where there is no registration under the Commercial Act).

Fines and Sanctions for Violations

The Закон за туризма (Tourism Act) provides for significant sanctions for non-compliance with categorization, registration and reporting requirements:

For repeat violations, fines are doubled. Regardless of the administrative penalty, the authorities may also impose a coercive administrative measure — sealing of the establishment for up to 1 month.

Frequently Asked Questions