I found this and thought it might be useful .

[align=center:3obr8vyo]INDIVIDUAL TAXATION[/align:3obr8vyo]

Non-residents are liable to pay tax on their Bulgarian-sourced income. Married couples are taxed separately.
INCOME TAX
Income earned by non-residents is taxed at a flat rate of 10%. Deductions are not allowed for non-residents.

RENTAL INCOME
Tax on gross rents payable to non-residents is withheld at source at 10%. Tax due must be remitted monthly unless a tax treaty between Bulgaria and the foreign country exists whereupon tax may be remitted quarterly.

CAPITAL GAINS
Capital gains realized by non-resident individuals from the sale of Bulgarian property are taxed at 10%. The taxable capital gains is computed by deducting the inflation-adjusted acquisition price or the taxable value of the property for the purpose of real estate tax, whichever is higher, and incidental expenses (maximum of 10% of the selling price or fair market value of the property).
The following capital gains are exempt from taxation:
• Disposal of one residential property, provided that the property was held for more than three years before it was sold
• Disposal of a maximum of two real estate properties, provided that the property was held for more than five years before it was sold

Capital gains derived from the sale of properties acquired by inheritance are not subject to tax. Capital gains derived from the sale of properties received as gifts are taxed on the gross receipts because the acquisition price of the donation is deemed to be zero.

VALUE ADDED TAX(VAT)
Land transactions and leasing residential properties are exempted from VAT.

bigsavak Very useful indeed

Oddy