Vehicle tax in Bulgaria 2026: how it is calculated, deadlines
How Bulgarian vehicle tax is calculated for 2026: the formula, payment deadlines, the 5% early-payment discount and the exemption for disability (ТЕЛК).
Did you get a notice for your car tax and the amount seems far too high? Or have you just bought a new car and want to know what you will pay every year? Vehicle tax (данък МПС) depends on four factors and differs considerably between municipalities. Here is how it is calculated, when it is paid and how you can save.
❓How is vehicle tax calculated in Bulgaria?
Source: ЗМДТ, Art. 55
The vehicle tax formula in plain language
The tax on a car has two components: a property one and an environmental one. The property component depends on the power and age of the car, and the environmental one on the Euro category.
How the tax is built up
Find the power in kW
Look in the car’s registration certificate (талон). If you have horsepower (к.с.), divide by 1.36 to get kW.
Find the municipality’s rate
Each municipality sets its own rate per 1 kW. Check on the municipality’s website or in the local tax ordinance.
Apply the age coefficient
Newer cars have a higher coefficient. The older the car, the lower the coefficient.
Add the environmental component
Euro 5 and Euro 6 have a lower environmental tax. Older Euro categories, or none at all, pay more.
Local Taxes and Fees Act (ЗМДТ)
Art. 55(1)
Official Bulgarian text
„За леки автомобили данъкът се определя по формула, в която се отчитат мощността на двигателя, коригиращ коефициент и екологичен компонент.“
Coefficients for the age of the car
| Age of the car | Coefficient |
|---|---|
| Up to 5 years | 1.1 |
| 6-10 years | 1.0 |
| 11-15 years | 0.8 |
| 16-20 years | 0.6 |
| Over 20 years | 0.4 |
Environmental coefficients by Euro standard
| Euro category | Environmental component |
|---|---|
| Euro 6 and EEV | Lowest |
| Euro 5 | Low |
| Euro 4 | Medium |
| Euro 3 | Higher |
| Euro 2 and Euro 1 | High |
| No Euro category | Highest |
The exact values of the environmental component are set by each municipality in its local ordinance. Cars with cleaner engines pay considerably less.
Vehicle tax by municipality: why the price differs
The municipal council sets the rate for 1 kW of power. That is why the same car can cost twice as much in tax in one municipality as in another. Here is an example comparison for a passenger car with 90 kW:
| Municipality | Rate per 1 kW | Approximate tax (90 kW, 8 years) |
|---|---|---|
| Sofia | ~BGN 1.50 | ~BGN 135 |
| Plovdiv | ~BGN 1.10 | ~BGN 99 |
| Varna | ~BGN 1.30 | ~BGN 117 |
| Burgas | ~BGN 1.10 | ~BGN 99 |
| Small municipality | ~BGN 0.60 | ~BGN 54 |
up to 2.5 times
Difference between the dearest and the cheapest municipality
Source: ЗМДТ, Art. 55
The tax is paid to the municipality where the vehicle is registered, not where you live. If you move the registration to another municipality, the tax changes from the following year. Vehicle tax is a local tax, so you can see it together with your other obligations through a check of local taxes and fees by personal identification number (ЕГН).
Ask Pravko and get an answer with citations from the law.
Vehicle tax payment deadlines 2026
You have two options: pay in one go and save 5%, or split the payment into two instalments. Most municipalities offer these deadlines:
30 April 2026
to pay the whole amount with a 5% discount
After this date you lose the discount, but you can still pay in two instalments
Payment options
In one go by 30 April
The most favourable option
The whole amount - 5%
First instalment
By 30 June
50% of the tax
Second instalment
By 31 October
50% of the tax
The dates are for 2026. Check the exact deadlines on your municipality’s website.
5%
Discount for early payment
Source: ЗМДТ, Art. 60(1)
Who is exempt from vehicle tax
Certain categories of owners can be exempt from the tax or get a reduction. Important: the exemption is not automatic, you have to submit an application to the municipality.
Exempt from vehicle tax
Submit an application to the municipality with the necessary documents
People with a Territorial Expert Medical Commission (ТЕЛК) decision for 50%+ disability
For 1 car of up to 117.64 kW (160 hp)
Electric cars
In most municipalities, check the local ordinance
Historic cars (over 40 years old)
With historic status under the Road Traffic Act (ЗДВП)
Vehicles of diplomatic missions
Under international agreements
The exemption is not automatic
Local Taxes and Fees Act (ЗМДТ)
Art. 58(2)
Official Bulgarian text
„От данък върху превозните средства се освобождават леките автомобили, собственост на лице с намалена работоспособност от 50 до 100 на сто, с обем на двигателя до 2000 куб. см и с мощност до 117,64 kW.“
How to pay vehicle tax online
Most municipalities offer several ways to pay. Paying online is the fastest and you can do it from home.
Ways to pay
Online through the municipality’s website
Most large municipalities have electronic services. Look for the section called “Local taxes and fees” (Местни данъци и такси).
Pay by bank card, or in cash at an EasyPay cash desk. You need your personal identification number (ЕГН) or company ID (ЕИК).
By bank transfer
Transfer to the municipality’s account. State your ЕГН, the registration number and the period.
At the municipality’s counter
With your ID card and the car’s registration certificate. Opening hours are usually 8:30-17:00.
What happens if you do not pay vehicle tax
Not paying vehicle tax leads to accumulating interest and can end in enforced collection. On top of that, you will not be able to pass the annual technical inspection (ГТП).
You cannot pass the ГТП with unpaid tax
Check the validity of your ГТП online before you pay the tax: both must be in order for you to drive legally.
Consequences of not paying
Late-payment interest
Builds up for every day of delay
~0.04% a day
Public enforcement officer (публичен изпълнител)
In case of prolonged non-payment
Enforced collection
Attachment of a bank account
After a notice to pay voluntarily
Possible
Refusal of the ГТП
Fine for driving without a ГТП: up to BGN 300
No ГТП = no driving
The limitation period for vehicle tax is 5 years. After that period the obligation is extinguished by limitation.
5 years
Limitation period for vehicle tax
Source: ДОПК, Art. 171
Road Traffic Act (ЗДвП)
Art. 147(4)
Official Bulgarian text
„Периодичен преглед не се извършва на пътно превозно средство, за което не е заплатен данъкът върху превозните средства.“
Frequently asked questions
❓Are electric cars exempt from vehicle tax?
Source: ЗМДТ, Art. 58
❓How do I check whether I have unpaid vehicle tax?
Source: ЗМДТ
❓What is the environmental component of the tax?
Source: ЗМДТ, Art. 55(3)
Ask Pravko and get an answer with citations from the law.
⚠️ Important
Pravko provides legal information, but it does not replace advice from a lawyer. For important legal matters, consult a licensed lawyer.
