Source explained
Bulgarian tax residence
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- Published by
- Национална агенция за приходите
Why it matters
What this source helps explain
Taxes follow applicable facts, not the passport alone
The Constitution requires legally due taxes. Bulgarian tax residence is determined irrespective of citizenship, using residence and centre-of-interests tests.
Check tax and health status from the facts
Residence, work, centre of interests and insurance—not citizenship alone—usually determine tax residence and health coverage.