Residents of Bulgaria are liable to  inheritance  tax on property situated in both Bulgaria and overseas. Non residents of Bulgaria are liable to inheritance tax on property situated in Bulgaria. It is the recipient who pays the tax.

From 2005 , inheritances received by the surviving spouse and direct relatives will be exempt.

Brothers, sisters, nieces and nephews who inherit will pay inheritance tax of 0.7% on amounts received above  BGN 250, 000

All other beneficiaries pay inheritance tax at rates of up to 20%

Gifts tax is payable at fixed rats depending on the relationship between the donor and the donee. Spouses and direct line inheritors are exempt. Gifts between brothers and sisters are taxable at 0,7% and 5% for all other beneficiaries.

Social Security and Healthcare Contributions Employees are liable to pay social security contributions at a rate of 8% and employment fund contributions at a rate of 1% . In addition, healthcare contributions are payable at a rate of 1.5%

Contributions are payable monthly and are calculated on employment income only, up to a limit of around BGN 850 per month