Bulgaria Digital Nomad Visa

1. The context: why now

On 18 June 2025, the Bulgarian National Assembly adopted amendments to the Law on Foreigners in the Republic of Bulgaria, published in State Gazette No. 52 of 27 June 2025, formally introducing the legal basis for a Digital Nomad residence permit under Article 24p. The Council of Ministers approved the implementing regulations on 11 December 2025, and applications have been accepted since 20 December 2025. As of May 2026, the programme is five months into its operational life — fully active and processing applications across Bulgarian consulates worldwide.

Two historic milestones arrived simultaneously with the programme launch:

• 1 January 2025: Bulgaria became a full Schengen Area member (European Council decision, 12 December 2024) — removing all land border controls and integrating Bulgaria into the 29-country Schengen zone.
• 1 January 2026: Bulgaria adopted the euro (fixed rate: BGN 1.95583/EUR), confirmed by ECOFIN in July 2025. The Bulgarian lev ceased to be sole legal tender from 1 February 2026.

These were not separate events. They are the architecture of a country that has deliberately repositioned itself — from EU periphery to EU core.

2. What the permit is (and is not)

Bulgaria’s Digital Nomad Visa is a long-term residence permit under Article 24p of the Foreigners in the Republic of Bulgaria Act. It is available exclusively to third-country nationals (non-EU/EEA/Swiss citizens) who perform their work entirely online for entities based outside Bulgaria.

Legal basis: Article 24p, Law on Foreigners — State Gazette No. 52, 27 June 2025; implementing regulations, Council of Ministers, 11 December 2025

Important: EU, EEA, and Swiss citizens do not need this permit — they have free movement rights and can register at the Migration Directorate (mvr.bg/mdmvr) directly

The permit does not grant access to the Bulgarian labour market. Holders cannot take employment with Bulgarian companies, provide services to Bulgarian clients, or generate Bulgarian-sourced income. All professional activity must be directed exclusively at entities outside Bulgaria.

3. The ETIAS factor

The European Travel Information and Authorization System (ETIAS) is scheduled to come into effect in late 2026. Once operational, travellers from visa-exempt countries will need online pre-authorisation before entering Schengen countries for short stays. ETIAS is not a residence permit and cannot substitute for a long-stay visa.

Non-EU remote workers who have been using the Schengen 90/180-day rule as a de facto work-from-Europe arrangement will face the same hard ceiling, now with additional administrative tracking. The Digital Nomad Visa is the formal residence pathway. In 2026, the window for workarounds is closing.

4. Eligibility: 3 legal categories

Category 1 — Remote employees of foreign companies

You hold an employment contract with a company registered outside the EU/EEA/Switzerland and perform your work remotely using information and communication technologies. This covers developers, designers, marketers, finance professionals, consultants, and any role that can be performed digitally.

Category 2 — Freelancers and independent professionals

You provide remote digital services independently to clients outside the EU/EEA/Switzerland. Key condition: you must demonstrate at least 12 months of prior freelance activity before the application date. Acceptable evidence includes client contracts, invoices, and bank statements.

Category 3 — Owners and executives of foreign companies

You are a legal representative, board member, owner, partner, or shareholder holding more than 25% of the capital of a company registered outside the EU/EEA/Switzerland. Relevant for founders who run their foreign business operations remotely from Bulgaria.

Income Threshold — Updated for 2026

The threshold is calculated as 50 times the Bulgarian minimum monthly wage and adjusts annually:

• 2025 minimum wage: BGN 1,077 (≈ €551) → threshold ≈ €27,550/year
• 2026 minimum wage: BGN 1,213 (≈ €620.20) — Council of Ministers Decree No. 243, 13 November 2025 → threshold ≈ €31,010/year

Income for 2026 applications must have been earned in calendar year 2025. The minimum wage has been rising at 12–15% per year; plan for the threshold to continue increasing at a similar pace.

5. Duration, renewal & family

The permit is issued for one year and may be renewed once for one additional year (two years maximum). Renewal should be applied for at least 30 days before expiry — late applications can create gaps in legal status requiring departure and re-application. Family reunification is available; spouses and dependent children may join the primary permit holder.

6. The tax case

10% flat personal income tax

Bulgaria applies a flat 10% personal income tax rate — the lowest in the European Union. No progressive brackets. A professional earning €50,000 or €300,000 pays the same rate.

Freelancer effective rate: 10% tax applied to 75% of revenue (standard 25% deduction, no receipts required) = effective rate of ~7.5%

Tax residency: the 183-day rule

The Digital Nomad permit does not itself create or exempt tax residency. Under the Bulgarian Income Tax on Natural Persons Act, spending more than 183 days in Bulgaria in any 12-month period makes you a Bulgarian tax resident — worldwide income is then taxed at the 10% flat rate. At 10%, this is typically a significant advantage versus home jurisdictions.

Additional tax advantages

• Corporate income tax: 10% flat (joint-lowest in the EU)
• Dividends: 5% (among the lowest in Europe)
• Capital gains: 10% flat (same as ordinary income)
• No wealth tax
• Eurozone since 1 January 2026: no currency conversion costs for euro-denominated earners
• Double taxation treaties: active agreements with over 70 countries

7. Lifestyle & infrastructure

• Sofia: Primary hub. Coworking scene, reliable broadband, international community, direct flights to major EU capitals. Strong café culture at fraction of Western European costs.
• Bansko: Global nomad destination. Annual Bansko Nomad Festival draws thousands of remote workers. Purpose-built coliving infrastructure in Bansko and Semkovo.
• Plovdiv: Second city, European Capital of Culture. Slower pace, strong cultural scene, lowest costs among major Bulgarian cities.
• Varna: Black Sea coast. Coastal lifestyle, coworking spaces, seasonal international community, reasonable costs.

8. Ideal client profile

• Non-EU remote employees earning €31,000–150,000+ per year, currently in high-tax jurisdictions, seeking a legitimate low-friction EU base
• Freelancers and independent consultants with an established foreign client base wanting to reduce effective income tax to 7.5% within an EU-compliant framework
• Founders of non-EU companies wanting to personally relocate to the EU without restructuring their existing corporate setup
• Professionals from MENA, CIS, and Southeast Asia for whom EU residency and Schengen freedom of movement carry strategic personal and professional value
• Clients already exploring Bulgarian tax residency or company formation who want a complementary immigration pathway

9. Key limitations

• Two-year ceiling, no direct settlement path: Unlike Portugal (5 years, citizenship path) or Spain (5 years), the Bulgarian Digital Nomad Visa does not currently lead to permanent residency or Bulgarian citizenship.
• No Bulgarian-sourced income, without exception: The prohibition on working for Bulgarian clients is a hard legal line. Maintain clean records documenting all professional activity is directed at foreign entities.
• Tax residency activates obligations: Clients spending more than 183 days in Bulgaria become tax residents. Prior tax positions, exit taxes, and double taxation treaty interactions should be reviewed before relocation.
• Programme is still young: Applications opened December 2025. As of May 2026, consular processing varies between missions. Build conservative timelines — the end-to-end process can exceed three months.
• Rising income threshold: At 12–15% annual minimum wage growth, applicants near the current floor should plan for a higher threshold at renewal.

Official sources

• Bulgarian State Gazette No. 52, 27 June 2025 (Article 24p, Law on Foreigners)
• Council of Ministers Decree No. 243, 13 November 2025 (2026 minimum wage: BGN 1,213)
• European Commission — Schengen Area statement (ec.europa.eu), December 2024
• European Council decision, 12 December 2024 (full Schengen integration Bulgaria/Romania)
• ECOFIN decision, July 2025 (eurozone accession)
• WageIndicator.org — Bulgaria minimum wage update, January 2026
• Eurofast — Bulgaria minimum wage 2026 (eurofast.eu)
• GrECo Bulgaria — Minimum wage analysis 2026 (greco.services)
• Migration Directorate of Bulgaria — mvr.bg/mdmvr
• Ministry of Foreign Affairs of Bulgaria — mfa.bg
• BESCO (Bulgarian Startup Association) — Digital Nomad Visa Info Sheet