In Bulgaria, short-term rentals are commonly referred to as "apart-hotel" or "частни квартири" (chastni kvartiri), which translates to "private lodgings" or "private rooms." These terms cover a range of accommodations available for short stays, such as apartments, rooms in private homes, or holiday houses.

In Bulgaria, short-term rentals is defined as any residential property rented out on a daily or weekly basis to travelers, usually for a period less than 30 days. This type of lodging provides an alternative to traditional hotel stays, offering visitors the chance to experience Bulgaria in a more home-like, often more affordable setting, which has become increasingly popular in tourist areas and major cities.

Yes, a tenant can legally operate a short-term rental in their apartment; however, several permissions and conditions must be met. Primarily, tenants are required to obtain permission from their landlord to ensure compliance with lease terms, as many rental agreements may prohibit subletting or hosting without explicit approval. Additionally, certain buildings may have regulations or bylaws set by a homeowners' association, which could restrict short-term rentals or impose specific guidelines.

Bulgaria has no nationwide limit on short-term rental durations, generally defining them as stays under 30 days. While national laws don’t set a specific maximum stay, local rules may apply in cities like Sofia, Varna, and Plovdiv. Sofia commonly offers daily and weekly rentals, while Varna permits longer stays during peak tourist seasons. Hosts should confirm any local guidelines, as they may affect rental classifications and requirements.

Yes, Bulgaria has established national regulations governing short-term rentals (STRs) to ensure compliance with tourism standards and tax obligations.

Registration and Categorization:

Property owners intending to offer short-term rentals are required to register their properties as tourist accommodation. This process, known as categorization, involves submitting an application to the local municipal authority, typically the Department of Tourism. The application must include:

• A valid identification document.
• Proof of property ownership.
• Payment of the applicable fee.

Upon submission, a temporary certificate is usually issued within 14 days, allowing the property to operate legally. Subsequently, an on-site inspection is conducted to ensure the property meets safety and quality standards. If compliant, a permanent certificate is issued, which must be displayed prominently within the property.

Homey

Taxation:

Income derived from short-term rentals is subject to taxation in Bulgaria. The taxation method depends on the nature of the rental activity:

1. Rental Income Tax: If renting a portion of your primary residence (e.g., a room), the income is considered rental income. Individuals can deduct a flat rate of 10% for expenses, resulting in a taxable base of 90% of the gross rental income. A flat tax rate of 10% is then applied.
2. Business Activity Tax: If renting an entire property not used as your primary residence and providing additional services akin to hotel offerings (e.g., cleaning, laundry), the activity may be classified as a business. In such cases, the income is taxed under the rules applicable to sole traders, with a tax rate of 15% on the taxable income.
3. Patent Tax: Applicable if the property is categorized as a tourist facility (e.g., guesthouse) with an annual turnover below BGN 50,000 and the owner is not registered for VAT. The patent tax is a lump sum determined by the municipality, varying based on location and number of rooms.

Additional Considerations:

• Guest Registration: Hosts are required to maintain a guest register and report guest information to local authorities, adhering to national security and statistical data collection requirements.
• Lease Agreements: While short-term rentals are typically less formal than long-term leases, it's advisable to have a written agreement outlining the terms of the stay to protect both parties' rights.

By complying with these regulations, property owners can legally operate short-term rentals in Bulgaria, contributing to a transparent and standardized tourism sector.

Yes, in Bulgaria, hosts of short-term rentals are generally required to register guest information with national authorities to operate legally. This process involves several steps:

1. Registration with OP Tourism: Hosts must register their property as a tourist accommodation with OP Tourism in Bulgaria. This registration categorizes the property for short-term rental use.
2. Monthly Reporting via the Online Guest Entry System: Once registered, hosts are required to report guest information (such as the number of guests by country) monthly via OP Tourism's online system. This report is generally due by the 15th of each month, and the system automatically calculates the tourist tax based on this information.
3. Paper Guestbook: Additionally, hosts must keep a physical record of guest information in a "guestbook" under Article 116, which is intended for record-keeping and potential inspections.

Yes, Bulgaria has a national association for short-term rental owners: the Association for Tourism Properties and Innovations (ATPI). ATPI is a non-governmental organization representing short-term rental hosts and management companies across the country. Its mission is to promote short-term rentals in Bulgaria and provide members with exclusive information and resources to help them succeed in the industry.