Tax residency in Bulgaria: the 183-day rule
High confidenceReviewed in September 2026
The short answer
183days in rolling 12 months
- Window
- Rolling 12 months
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
More than 183 days in any twelve-month period, and you are resident for the year in which you pass that number: the counting window and the year it attaches to are different things. The day you enter and the day you leave each count separately. Time spent there only to study or for medical treatment is not a stay.
A registered permanent address makes you resident with no days, unless the centre of your interests is elsewhere. The count does not decide on its own.
The source
Reviewed in September 2026Spotted something wrong? Tell us ›