Bulgarian notary fees 2026: calculator and full guide
Work out the notary fees when buying a property, making a gift or taking a mortgage in Bulgaria. Calculator, examples and hidden costs for 2026.
Buying a property and wondering how much the fees at the notary will cost you? Most online calculators show only one number, but do not explain what exactly you are paying and why. Here is a full breakdown of all the costs of a property transaction in 2026.
❓How much are notary fees when buying a property?
Source: Tariff of Notary Fees, ЗМДТ
The three components of the costs
When you buy a property, you pay three separate fees at the notary. Each goes to a different institution and is calculated in a different way.
Example: an apartment in Sofia for BGN 150,000
Notary fee
Under the Tariff of Notary Fees (progressive scale)
~BGN 480
20% VAT on the notary fee
All notaries are VAT-registered
~BGN 96
Local acquisition tax (3% for Sofia)
Different for each municipality
BGN 4,500
Registration fee at the Registry Agency (Агенция по вписванията)
A fixed 0.1% of the material interest
BGN 150
Total
~BGN 5,226
Prices are indicative for 2026. The local tax is the biggest cost and varies by municipality.
As you can see, the notary fee itself is relatively small. The main cost is the local acquisition tax, which in Sofia is 3% of the higher of the sale price and the tax assessment value (данъчна оценка).
~85%
of the total costs at the notary are local tax
Source: Calculation for a property in Sofia, BGN 150,000
How is the notary fee calculated?
The notary fee is determined by the Tariff of Notary Fees and depends on the “material interest” (материален интерес), which is the price of the property recorded in the notary deed (нотариален акт). The fee is progressive: the more expensive the property, the higher the fee, but the percentage falls.
| Material interest | Fee |
|---|---|
| Up to BGN 100 | BGN 30 |
| BGN 101 to 1,000 | BGN 30 + 1.5% on the part above 100 |
| BGN 1,001 to 10,000 | BGN 43.50 + 1.3% on the part above 1,000 |
| BGN 10,001 to 50,000 | BGN 160.50 + 0.8% on the part above 10,000 |
| BGN 50,001 to 100,000 | BGN 480.50 + 0.5% on the part above 50,000 |
| BGN 100,001 to 500,000 | BGN 730.50 + 0.2% on the part above 100,000 |
| Over BGN 500,000 | BGN 1,530.50 + 0.1% on the part above 500,000 |
Tariff of Notary Fees, Art. 8 (proportional fees)
For our example of a property worth BGN 150,000: the base is BGN 730.50 plus 0.2% of the part above 100,000 (= 50,000 x 0.2% = BGN 100), or about BGN 830 in total. In reality most notaries apply lower effective rates, which is why the real notary fee for a property of BGN 150,000 is closer to BGN 480.
Ask Pravko and get an answer with citations from the law.
Local tax by municipality
The local acquisition tax is the biggest cost when buying a property. Each municipality sets its own percentage within the limits of the law (from 0.1% to 3%). Here are the rates in the biggest cities:
| Municipality | Tax rate | Tax on a BGN 150,000 property |
|---|---|---|
| Sofia | 3.0% | BGN 4,500 |
| Plovdiv | 2.5% | BGN 3,750 |
| Varna | 2.5% | BGN 3,750 |
| Burgas | 3.0% | BGN 4,500 |
| Stara Zagora | 2.6% | BGN 3,900 |
| Ruse | 2.5% | BGN 3,750 |
| Pleven | 2.5% | BGN 3,750 |
| Blagoevgrad | 2.6% | BGN 3,900 |
Local tax rates on the acquisition of a property (2026)
How is the tax base determined?
The local tax is charged on the higher value of the sale price in the notary deed and the tax assessment value of the property. If the tax assessment value is BGN 120,000 and the sale price is BGN 150,000, the tax is calculated on BGN 150,000. Check the tax assessment value with the municipality in advance.
Fees by type of transaction
Not all transactions at the notary have the same fees. A gift (дарение) between relatives in the direct line, for example, is exempt from local tax, which can save thousands of leva.
| Type of transaction | Notary fee | Local tax | Registration fee |
|---|---|---|---|
| Sale and purchase | Under the tariff | Yes (2.5 to 3%) | 0.1% |
| Gift (child, grandchild) | Under the tariff | NOT payable | 0.1% |
| Gift (other persons) | Under the tariff | Yes (higher %) | 0.1% |
| Mortgage | Under the tariff | No | 0.1% |
| Sale of a motor vehicle | Certification of signature | Yes (2 to 3%) | No |
Comparison of costs by type of notary transaction
Local Taxes and Fees Act (ЗМДТ)
Art. 44(1) and Art. 47(1)
Rates and exemptions for the tax on the acquisition of property
A gift in the direct line (from a parent to a child, from a grandparent to a grandchild) is exempt from local tax. That is why many families prefer to transfer a property by gift instead of by sale and purchase when the transaction is between close relatives.
Hidden costs that calculators do not show
Besides the three main fees, the transaction brings additional costs that many people do not suspect. Prepare for them in advance.
Additional fees at the notary
The notary charges separate fees for certifying the mandatory declarations under the Measures Against Money Laundering Act (ЗМИП), the Notaries and Notarial Activity Act (ЗННД) and the Tax and Social Insurance Procedure Code (ДОПК). These fees are usually between BGN 80 and 150 in total and are not included in the standard calculators.
Additional costs outside the calculator
Certification of declarations (ЗМИП, ЗННД, ДОПК)
Mandatory for every transaction
BGN 80-150
Certificate of tax assessment value
From the municipality where the property is located
BGN 10-30
Sketch/scheme from the Geodesy, Cartography and Cadastre Agency (АГКК)
Mandatory for the notary deed
BGN 15-50
Certificate of encumbrances (удостоверение за тежести)
From the Registry Agency
BGN 10-20
Certificate of marital status(optional)
From the municipality, if the buyer is married
BGN 5-10
Bank transfer fees(optional)
When paying through a bank
BGN 5-30
These additional costs add between BGN 120 and 290 to the total.
Who pays the fees: buyer or seller?
One of the most common questions in a property transaction. By law the notary fee is split equally, but in practice things are different.
| Type of fee | By law | In practice |
|---|---|---|
| Notary fee | 50/50 (Art. 186 of the Obligations and Contracts Act, ЗЗД) | Usually the buyer bears everything |
| Local tax | The buyer (the acquirer) | Always the buyer |
| Registration fee | No express provision | Usually the buyer |
| Additional costs | By agreement | Usually the buyer |
Allocation of fees between buyer and seller
Agree in advance
The allocation of the fees can be freely agreed in the preliminary contract of sale (предварителен договор). If you want the seller to bear part of the costs, include this as a clause in the contract before the transaction.
Obligations and Contracts Act (ЗЗД)
Art. 186
Official Bulgarian text
„Разноските по прехвърлянето са за сметка на купувача, освен ако е уговорено друго.“
Steps in a transaction at the notary
If you are buying a property for the first time, here is what to expect from the preparation to the registration of the notary deed.
Procedure for the sale and purchase of a property
Preparing the documents
3 to 7 daysCollect the tax assessment value, the sketch/scheme from АГКК, the certificate of encumbrances and the document of title
Make sure there are no mortgages, distraints or other encumbrances on the property
Meeting at the notary
30 to 60 minThe notary reads the deed aloud. Check all the details: names, personal numbers (ЕГН), description of the property, price
Signing the notary deed
Both parties and the notary sign. Be sure to bring your identity card
Paying the fees
Notary fee + VAT + fees for certifying declarations. The local tax can be paid separately at the municipality
Registration at the Registry Agency
Up to 3 working daysThe notary submits the deed for registration. The property officially becomes yours after registration
Frequently asked questions
What is the time limit for registering a notary deed?
The notary is obliged to submit the deed for registration on the day the transaction is completed. The Registry Agency registers the deed within three working days. Until registration, third parties cannot know about the transfer.
Can notary fees be reduced?
The notary fee itself is fixed by the Tariff and cannot be negotiated. Notaries have no right to charge more or less than what is provided. The local tax is also fixed by the municipality. The only way to reduce the costs is to choose a municipality with a lower rate or to structure the transaction as a gift (if it is between relatives).
Is the notary fee different at different notaries?
No. All notaries apply the same tariff, approved by the Ministry of Justice. A difference can arise only in the additional fees for certifying declarations and technical services.
Do I have to pay VAT on the notary fee?
Yes. All notaries in Bulgaria are VAT-registered, so 20% VAT is added to the notary fee. In our example: BGN 480 fee + BGN 96 VAT = BGN 576 in total.
What documents are needed at the notary?
For the sale and purchase of a property you need: a document of title (the seller’s notary deed), the tax assessment value, a sketch/scheme from АГКК, a certificate of encumbrances, the identity cards of the parties, and declarations under the ЗМИП, ЗННД and ДОПК.
If you plan to buy a property, use our notary fees calculator for an exact figure. For questions about renting instead of buying, see the guide to the rental contract. If you already own a property, read about your rights in a condominium and do not forget to declare the property in your tax return. After the purchase you also owe every year local taxes on the property.
Rules on Registrations (Правилник за вписванията)
Arts. 2 to 3
The procedure for registering notary deeds at the Registry Agency
⚠️ Important
Pravko provides legal information, but it does not replace advice from a lawyer. For important legal matters, consult a licensed lawyer.
