I found this and thought it might be useful

[align=center:2xs15t0l]INHERITANCE TAX[/align:2xs15t0l]
How high are inheritance taxes in Bulgaria?

Bulgarian citizens and foreign individuals inheriting Bulgarian property are subject to inheritance tax. Bulgarian citizens are also liable to pay inheritance tax in respect of properties received from abroad.
The surviving spouse and relatives in the direct line are not liable to pay inheritance tax on their own inheritance.
The deceased’s estate is valued in the local currency (BGN) at the date of death of the deceased. The debts of the deceased, as evidenced to the tax authorities, and certain funeral expenses up to BGN1,000 (€511) are deductible.
The tax is payable by the heirs in respect to their own inheritance. The first BGN250,000 (€17,829) is exempt from taxation.
The applicable tax rates are set by the municipalities where the property is located and may vary depending on the beneficiary's relationship to the deceased and the value of their inheritance. The rates vary between 0.4% and 0.8% on inheritances received by relatives in the lateral line. For all other beneficiaries, the rates vary between 3.3% and 6.6%.
GIFT TAX
Gift tax is levied on Bulgarian property given as a gift or donation. The tax base is the market value of the property on the day it was acquired by the beneficiary.
The applicable tax rates are set by the municipalities where the property is located and may vary depending on the beneficiary’s relationship to the donor and the value of the donation. The rates vary between 0.4% and 0.8% on properties received by relatives in the lateral line. For all other beneficiaries, the rates vary between 3.3% and 6.6%.