Notary fees when buying property — how they're calculated (2026)
April 18, 2026When you ask someone what the notary fee is when buying property, most people answer something like "around 1%" or "between 0.5 and 1.5%". And they're wrong.
The notary fee in Bulgaria is not a fixed percentage. It's calculated by a special regressive tariff — the more expensive the property, the lower the percentage for each additional step. This means that if you don't know the exact formula, you can't predict the cost. And on a property worth hundreds of thousands of euros, even a "small" difference in calculation is hundreds of leva.
Let's look at exactly how it works.
The tariff — 7 brackets
Notary fees are set by the Notary Fee Tariff under the Notaries and Notarial Activity Act. Here are all the brackets:
| Material interest certified (BGN) | Fee |
|---|---|
| up to 100 | 30 BGN |
| 101 to 1,000 | 30 BGN + 1.5% on the amount over 100 BGN |
| 1,001 to 10,000 | 43.50 BGN + 1.3% on the amount over 1,000 BGN |
| 10,001 to 50,000 | 160.50 BGN + 0.8% on the amount over 10,000 BGN |
| 50,001 to 100,000 | 480.50 BGN + 0.5% on the amount over 50,000 BGN |
| 100,001 to 500,000 | 730.50 BGN + 0.2% on the amount over 100,000 BGN |
| over 500,000 | 1,530.50 BGN + 0.1% on the amount over 500,000 BGN |
Important: the maximum notary fee is 6,000 BGN, regardless of the property price. 20% VAT is added on top — meaning the real ceiling is 7,200 BGN with VAT.
What does "regressive" mean? Each subsequent bracket is taxed at a lower percentage. A property worth 300,000 BGN is not taxed at a single rate — the first 100 BGN are taxed at 30 BGN, the next 900 BGN at 1.5%, the next 9,000 BGN at 1.3%, and so on. Just like a progressive tax, but in reverse.
Example 1: Property for EUR 150,000 (~BGN 293,370)
Let's calculate step by step:
| Bracket | Range | Amount in range | Rate | Fee |
|---|---|---|---|---|
| 1 | up to 100 BGN | 100 BGN | fixed | 30.00 BGN |
| 2 | 101 – 1,000 BGN | 900 BGN | 1.5% | 13.50 BGN |
| 3 | 1,001 – 10,000 BGN | 9,000 BGN | 1.3% | 117.00 BGN |
| 4 | 10,001 – 50,000 BGN | 40,000 BGN | 0.8% | 320.00 BGN |
| 5 | 50,001 – 100,000 BGN | 50,000 BGN | 0.5% | 250.00 BGN |
| 6 | 100,001 – 293,370 BGN | 193,370 BGN | 0.2% | 386.74 BGN |
- Notary fee: 1,117.24 BGN
- + 20% VAT = 1,340.69 BGN (~EUR 686)
The effective rate is just 0.38% of the property value — far from the "1%" that many people think.
Example 2: Property for EUR 200,000 (~BGN 391,166)
| Bracket | Range | Amount in range | Rate | Fee |
|---|---|---|---|---|
| 1–5 | up to 100,000 BGN | 100,000 BGN | (cumulative) | 730.50 BGN |
| 6 | 100,001 – 391,166 BGN | 291,166 BGN | 0.2% | 582.33 BGN |
- Notary fee: 1,312.83 BGN
- + 20% VAT = 1,575.40 BGN (~EUR 806)
Effective rate: 0.40%.
Example 3: Property for EUR 300,000 (~BGN 586,749)
| Bracket | Range | Amount in range | Rate | Fee |
|---|---|---|---|---|
| 1–5 | up to 100,000 BGN | 100,000 BGN | (cumulative) | 730.50 BGN |
| 6 | 100,001 – 500,000 BGN | 400,000 BGN | 0.2% | 800.00 BGN |
| 7 | 500,001 – 586,749 BGN | 86,749 BGN | 0.1% | 86.75 BGN |
- Notary fee: 1,617.25 BGN
- + 20% VAT = 1,940.70 BGN (~EUR 992)
Effective rate: 0.33%. The more expensive the property, the lower the effective percentage — that's the effect of the regressive tariff.
Summary of notary fees
| Property price | Fee without VAT | Fee with VAT | Effective rate |
|---|---|---|---|
| EUR 150,000 (~BGN 293,370) | 1,117.24 BGN | 1,340.69 BGN (~EUR 686) | 0.38% |
| EUR 200,000 (~BGN 391,166) | 1,312.83 BGN | 1,575.40 BGN (~EUR 806) | 0.40% |
| EUR 300,000 (~BGN 586,749) | 1,617.25 BGN | 1,940.70 BGN (~EUR 992) | 0.33% |
Property Register registration fee
In addition to the notary fee, when buying you also owe a registration fee at the Property Register at the Registry Agency. This one is much simpler:
- 0.1% of the property value (or the tax valuation — whichever is higher)
- Minimum: 10 BGN
- Paid directly to the Registry Agency
For a EUR 200,000 property (~BGN 391,166), the registration fee is 391.17 BGN (~EUR 200).
Acquisition tax by municipality (2026)
The largest expense on the deal isn't the notary, but the real estate acquisition tax (known as the "local tax" or "transfer tax"). It's set by each municipality individually, within the legal range of 0.1% to 3.0% (Local Taxes and Fees Act, Art. 47).
In 2026, the four largest cities in Bulgaria are at the maximum rate:
| Municipality | Rate (2026) |
|---|---|
| Sofia | 3.0% |
| Plovdiv | 3.0% |
| Varna | 3.0% |
| Burgas | 3.0% |
| Smaller municipalities | 2.0–3.0% |
For a EUR 200,000 property in Sofia, the acquisition tax is EUR 6,000. Yes — six thousand euros, just for the tax.
Total: how much does the deal cost for a EUR 200,000 property in Sofia?
Let's add up the three mandatory expenses:
| Expense | Amount |
|---|---|
| Acquisition tax (3%) | EUR 6,000 |
| Notary fee + VAT | ~EUR 806 |
| Registration fee (0.1%) | EUR 200 |
| Total | ~EUR 7,006 |
That's 3.5% of the property price — just for mandatory taxes and fees on the deal itself. You need to have this money in cash on the day of the notary deed (or shortly before).
And that's not all
It's important to understand that the EUR 7,006 above is just the tip of the iceberg. They don't include:
- Bank fees on a mortgage (origination fee, appraisal, escrow account)
- Insurance (property — mandatory with a mortgage; life insurance — practically mandatory)
- Credit consultant (usually free for the client — the bank pays)
- Lawyer for verifying ownership
- Real estate agency (1–3% commission)
- Renovation and furnishings
- Reserve fund for the first months
When you add everything, the real additional costs of buying a EUR 200,000 property can reach EUR 25,000 – 40,000 above the price itself.
Want to see the exact bill for your property? Use our calculator — it calculates notary fees by the exact tariff, the acquisition tax for your municipality, and all other costs of buying.