Notarial fee schedule — progressive scale in EUR
The notarial fee is determined by the Tariff for Notarial Fees under the Notaries and Notarial Activity Act (ZNND, Art. 85–90). The fee is calculated on the material interest — the higher of the contractual price and the tax assessment value of the property.
| Material interest (EUR) | Fee |
|---|---|
| Up to EUR 51 | EUR 15 (fixed) |
| EUR 52 — 511 | EUR 15 + 1.5 % on the amount above EUR 51 |
| EUR 512 — 5,113 | EUR 22 + 1.3 % on the amount above EUR 511 |
| EUR 5,114 — 25,565 | EUR 82 + 0.8 % on the amount above EUR 5,113 |
| EUR 25,566 — 51,130 | EUR 246 + 0.5 % on the amount above EUR 25,565 |
| EUR 51,131 — 255,646 | EUR 374 + 0.2 % on the amount above EUR 51,130 |
| Above EUR 255,646 | EUR 783 + 0.1 % on the amount above EUR 255,646 (max. EUR 3,068) |
Important notes:
- 20 % VAT is charged on top of the notarial fee (as notaries are VAT-registered).
- If the notary prepares the draft notarial deed, an additional fee of approximately EUR 15 applies.
- The maximum notarial fee is EUR 3,068 (BGN 6,000) plus VAT, i.e. up to EUR 3,682 including VAT.
- EUR amounts are converted at the fixed rate 1 EUR = 1.95583 BGN under the Euro Adoption Act.
Cost calculator — examples at 5 price levels
Detailed breakdown of all costs for five sample property values in a transaction in Sofia (local acquisition tax 3 %):
| Cost | EUR 50,000 | EUR 100,000 | EUR 150,000 | EUR 200,000 | EUR 300,000 |
|---|---|---|---|---|---|
| Notarial fee | ~EUR 230 | ~EUR 471 | ~EUR 571 | ~EUR 671 | ~EUR 827 |
| VAT (20 %) on notarial fee | ~EUR 46 | ~EUR 94 | ~EUR 114 | ~EUR 134 | ~EUR 165 |
| Notarial fee incl. VAT | ~EUR 276 | ~EUR 565 | ~EUR 685 | ~EUR 805 | ~EUR 992 |
| Local acquisition tax (3 %) | EUR 1,500 | EUR 3,000 | EUR 4,500 | EUR 6,000 | EUR 9,000 |
| Registration fee (0.1 %) | EUR 50 | EUR 100 | EUR 150 | EUR 200 | EUR 300 |
| Total mandatory costs | ~EUR 1,826 | ~EUR 3,665 | ~EUR 5,335 | ~EUR 7,005 | ~EUR 10,292 |
| % of property value | ~3.65 % | ~3.67 % | ~3.56 % | ~3.50 % | ~3.43 % |
Note: The local acquisition tax is the single largest cost — it typically accounts for 60–70 % of all transaction costs.
Local acquisition tax by city
The acquisition tax is regulated by Art. 44–51 of the Local Taxes and Fees Act (ZMDT). The rate is set by the municipal council and may range from 0.1 % to 3 % (the maximum permitted rate). The tax is payable by the buyer, unless the parties agree otherwise.
| City | 2026 rate |
|---|---|
| Sofia | 3 % |
| Plovdiv | 3 % |
| Varna | 3 % |
| Burgas | 3 % |
| Stara Zagora | 3 % |
| Ruse | 3 % |
| Pernik | 3 % |
| Pleven | 2.85 % |
| Gabrovo | 2.5 % |
| Lovech | 2 % |
Most major cities apply the maximum rate of 3 %. In smaller municipalities, the rate may be lower.
Example: When purchasing a property for EUR 150,000 in Sofia, the acquisition tax is EUR 150,000 × 3 % = EUR 4,500. The same property in Lovech would attract EUR 150,000 × 2 % = EUR 3,000 — a difference of EUR 1,500.
Registration fee — Property Registry Agency
Every property purchase requires the notarial deed to be registered in the Property Register at the Property Registry Agency. The registration fee is 0.1 % of the material interest.
The fee is uniform across the country and does not depend on the municipality. No VAT is charged.
| Property value | Registration fee (0.1 %) |
|---|---|
| EUR 50,000 | EUR 50 |
| EUR 100,000 | EUR 100 |
| EUR 150,000 | EUR 150 |
| EUR 200,000 | EUR 200 |
| EUR 300,000 | EUR 300 |
Registration is a mandatory condition for the buyer's rights to be enforceable against third parties.
Hidden costs
In addition to the mandatory notarial fee, local acquisition tax, and registration fee, property purchases involve additional costs that buyers frequently overlook:
1. Lawyer's fee
Engaging a lawyer for legal due diligence on the transaction is highly recommended. The typical fee for a standard transaction is EUR 500–2,000, depending on the property value and the scope of legal analysis.
2. Notarial deed preparation
If the notary prepares the draft notarial deed, an additional fee of approximately EUR 15 applies. If the draft is prepared by a lawyer, this fee is not charged.
3. Estate agent commission
If the transaction is brokered by a real estate agency, the standard commission is 2–3 % of the property price. For a property worth EUR 150,000, a 3 % commission amounts to EUR 4,500 — comparable to the local acquisition tax.
4. Transaction documents
| Document | Approximate cost |
|---|---|
| Tax assessment certificate | EUR 10–25 |
| Encumbrance certificate | EUR 5–10 |
| Cadastral sketch (AGKK) | EUR 15–25 |
| Marital status certificate | EUR 2–5 |
| Certificate of no outstanding debts | EUR 5–10 |
5. Certified translation
When a foreign national is party to the transaction, a certified translator is required. Costs typically range from EUR 50–150.
6. Bank fees
For mortgage-financed purchases, banks charge a loan origination fee (typically 0.5–1 % of the loan amount), a property valuation fee (EUR 100–250), and property insurance (mandatory for mortgages).
Who pays what — buyer and seller
The customary allocation of costs in a Bulgarian property transaction:
| Cost | Who pays |
|---|---|
| Notarial fee | Buyer |
| Local acquisition tax | Buyer |
| Registration fee | Buyer |
| Tax assessment certificate | Seller |
| Encumbrance certificate | Seller |
| Cadastral sketch (AGKK) | Seller |
| Lawyer's fee | Each party bears its own lawyer's costs |
| Estate agent commission | By agreement (customarily buyer) |
| Capital gains tax on the sale | Seller (if applicable under ZDDFL) |
Important: The above is customary practice, but the parties may agree on a different allocation. We recommend defining the cost allocation in the preliminary agreement.
Preliminary agreement — why it matters
Before executing the notarial deed, the parties typically sign a preliminary agreement under Art. 19 ZZD. This sets out the price, deadlines, cost allocation, and conditions for the deposit. The standard deposit is 10 % of the sale price.
If either party refuses to perform the preliminary agreement, the other party may bring a claim to have the agreement declared final under Art. 19(3) ZZD.
Capital gains tax on the sale (for the seller)
An individual seller may owe tax on the profit from the sale under Art. 33 ZDDFL. The taxable income is the difference between the sale price and the purchase price, reduced by 10 % flat-rate deemed expenses. The effective rate is 9 %.
Exemptions from taxation (Art. 13 ZDDFL):
- One residential property per year, if it was the seller's primary residence for the last 3 years.
- Property acquired more than 3 years ago (provided it was not acquired by purchase) — i.e. inherited or donated property.
- Up to two immovable properties per year, if the sale is more than 5 years after acquisition.
How to reduce your costs
1. Have a lawyer draft the notarial deed
If your lawyer prepares the draft notarial deed, you save the notary's additional preparation fee. Moreover, the lawyer will include clauses that protect your interests.
2. Negotiate the estate agent commission
The agent's commission is contractual — it is not fixed by law. For higher-value properties, you can negotiate a lower percentage (e.g. 1.5 % instead of 3 %) or a fixed fee.
3. Check the tax assessment value
The notarial fee and the local acquisition tax are calculated on the higher of the contractual price and the tax assessment value. If the tax assessment is significantly higher than the market price, challenge it with the municipality.
4. Use electronic filing
For certificates from AGKK and from the municipality, electronic filing is usually faster and cheaper.
5. Buy without an agent
If you find the property independently, you will save the agent's commission — typically 2–3 % of the property price. For a property worth EUR 200,000, that is up to EUR 6,000.
6. Choose a lawyer experienced in property transactions
A competent lawyer will identify potential issues (encumbrances, illegal construction, disputed ownership) before the transaction. A fee of EUR 500–1,500 can save you many times that amount.
7. Compare local acquisition tax rates
If you are considering purchasing property in different cities, the local acquisition tax can make a significant difference. For a property worth EUR 200,000, the difference between 2 % (Lovech) and 3 % (Sofia) is EUR 2,000.
Frequently asked questions
Conclusion
Transaction costs when buying property in Bulgaria in 2026 typically amount to 3.5–4.5 % of the property value (excluding estate agent commission and lawyer's fee). The single largest cost is the local acquisition tax (up to 3 %), followed by the notarial fee and the registration fee.
If you are planning a property purchase and need legal assistance with the transaction, contact Innovires Legal. We will carry out a full legal review of the property, prepare or review the draft notarial deed, and accompany you to the notary.
This article is for informational purposes only and does not constitute legal advice. The amounts stated are approximate and depend on the specific parameters of the transaction. The information is current as of March 2026.
Need assistance?
The Innovires team can assist you with your property transaction — from legal due diligence to the notarial deed.