Rulebook / Countries / Bulgaria
Bulgaria day-count rules
Spending time in Bulgaria? The rules below can affect tax residency, your right to remain and any path to residence or citizenship. This page brings Bulgaria's day-count rules together — each explained in plain English, with a calculator and a link to the official source.
Tax residency
- 🇧🇬Avoid Bulgaria tax residencyMore than 183 days in any 12-month period. Residence attaches to the calendar year in which the 183rd day falls.
<=182 / 365 - 🇧🇬Become Bulgaria tax residentMore than 183 days in any 12-month period. Residence attaches to the calendar year in which the 183rd day falls.
>=183 / 365