The real estate transactions in Bulgaria are subject to the following taxes and stamp duties:
- Real estate transfer tax – the amount of the tax for 2010 varies between 0,1 per cent and 3,0 per cent;
- Notary fees – based on progressive table, the maximum notary fee being BGN 6,000 (app. EUR 3,000) VAT exclusive;
- Real estate registration stamp duty – 0,1%.
All of the above transfer taxes and stamp duties are levied on the higher between the tax evaluation of the real estate determined by respective municipality and the purchase price.