When are property tax and the waste fee due?
By 30 April with a 5% discount — or in two instalments. Property tax and the household waste fee are owed to the municipality where the property lies, and are set by municipal ordinance within the bands laid down in the Local Taxes and Fees Act. Pay the full annual amount by 30 April and you receive a 5% discount — the same applies to vehicle tax. If you do not take the discount, the sum is payable in two equal instalments: the first by 30 June, the second by 31 October. In some municipalities the waste fee is spread over four instalments. Payment can be made at the municipal cash desk, by bank transfer, through ePay or at EasyPay, and you can check what you owe online using your national ID number and account number.
📋 The rules
- Paid to the municipality where the property is located
- 5% discount if the full amount is paid by 30 April
- Otherwise: two instalments — 30 June and 31 October
- The same discount applies to vehicle tax
- Rates are set by municipal ordinance under the Act
🔓 Exceptions
- Some municipalities spread the waste fee over four instalments
- A main residence attracts relief; for a person with a disability the relief is larger
- On acquiring a property, a declaration must be filed within 2 months
⚠️ Penalties & fines
Local taxes unpaid on time attract statutory interest, and the debt is publicly enforceable — the municipality collects it through a public enforcement agent: attachment of bank accounts, of wages, and a charge over the property. The real obstacle arrives at the point of sale: to transfer a property the notary requires a tax valuation certificate, which is not issued while liabilities are outstanding — so the property simply cannot be sold until you pay. Liabilities are time-barred after 5 years, but the period is interrupted by any collection step, so do not count on it.
📎 Official sources
- National Revenue Agency · Property tax and waste fee →
- lex.bg · Local Taxes and Fees Act →
- Sofia Municipality · Local taxes and fees →
❓ Frequently asked
How do I get the 5% discount?
By paying the full annual amount of the tax and the fee by 30 April. The discount also covers vehicle tax and is applied automatically when you pay.
What are the deadlines without the discount?
The sum falls in two equal instalments — the first by 30 June, the second by 31 October. Some municipalities spread the waste fee over four instalments instead.
Where do I pay?
To the municipality where the property lies — at the cash desk, by bank transfer, through ePay or at EasyPay. You can also check what you owe online with your ID and account numbers.
What happens if I do not pay?
Interest accrues and the debt is enforced by a public enforcement agent — attachment of accounts and wages, a charge over the property. On top of that, the property cannot be sold.
Is there relief for a main residence?
Yes. A property declared as your main residence is taxed at a reduced rate, and for a person with reduced working capacity the relief is considerably larger.
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