Workforce Mobility & Immigration in Bulgaria

EU Blue Card and work permit coordination for non-EU hires, including salary-threshold checks against Bulgaria's average-wage-linked minimum.

Bulgaria Reviewed September 2026

Currency

EUR (adopted 1 January 2026, replacing BGN at the fixed rate €1 = BGN 1.95583)

EU/EEA/Swiss nationals

No visa or work permit required

Main non-EU route

EU Blue Card threshold is €23

Registration deadline

Typically within 1–2 weeks of arrival

Housing — single employee

~€500–750/month (1-bed, central districts up to €900)

Housing — family of four

~€900–1,300/month (3-bed)

Talk to a Bulgaria mobility expert

Moving workforce into Bulgaria

Bulgaria applies a flat 10% corporate income tax rate, unchanged since 2007 and the lowest headline rate in the European Union, alongside a 20% standard VAT rate and employer social security contributions of 18.92% to 19.62% of gross salary depending on activity-based work-injury risk. Dividends distributed from 2026 profit are subject to 5% withholding tax, though this rate held only because a proposed increase to 10% lapsed when early parliamentary elections forced the 2025 budget to be extended into 2026. An EOOD or OOD can be formed with nominal share capital of €1 (redenominated from BGN 2); an AD requires €25,000, of which at least 25% must be paid up at formation.

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Freedom of movement, and the route for everyone else

Nationals of EU and EEA member states, and Switzerland, have full freedom of movement into Bulgaria: no visa and no work permit are required, though address and tax registration is still expected shortly after arrival.

For third-country nationals, EU Blue Card threshold is €23,500/year (2026, 1.5x the national average gross annual salary); the Single Permit route requires a 15-day labour market test that the Blue Card and other specialist permits do not

Confirm the right route for a hire

What sits with the company

Once the right to work is confirmed, payroll registration follows — see our Payroll & Workforce Management in Bulgaria guide for the employer registration steps that come next.

Set up a relocation process

What it costs to house a relocating employee

Figures below are indicative for Sofia, Bulgaria's primary market for relocating employees — a company relocating multiple staff should budget by destination city, not a single national number.

ItemSingle employeeFamily of four
Typical apartment1-bedroom3-bedroom
Rent (Sofia)~€500–750/month (1-bed, central districts up to €900)~€900–1,300/month (3-bed)
Security depositTypically 1 month's rent by convention (no statutory cap); 2 months common for furnished or premium unitsTypically 1 month's rent by convention (no statutory cap); 2 months common for furnished or premium units
Get a city-specific relocation estimate

Frequently asked questions

Is Bulgaria still using the lev?
No. Bulgaria adopted the euro on 1 January 2026, at the fixed and irrevocable rate of €1 = BGN 1.95583. Following a one-month dual-circulation period, the lev ceased to be legal tender on 1 February 2026, though lev banknotes and coins remain exchangeable for euro at the Bulgarian National Bank indefinitely, and at commercial banks free of charge until 30 June 2026.
How long does dual pricing remain mandatory?
Non-financial-sector businesses must display prices in both BGN and euro — in matching font, size, type and colour — from 8 August 2025 through 8 August 2026, a mandatory one-year transition period under the Act on the Introduction of the Euro.
Is the 5% dividend withholding tax rate stable?
It held for 2026 only because a proposed increase to 10% in the draft 2026 budget was not enacted, after early parliamentary elections forced the 2025 budget to be extended. Companies should not treat 5% as a settled long-term rate and should monitor the next budget cycle.
What is the minimum share capital for an OOD?
An EOOD (single-member) or OOD (multi-member) limited liability company requires only €1 in nominal share capital, redenominated from the pre-2026 BGN 2 minimum. An AD (joint-stock company) requires substantially more: €25,000 (BGN 50,000), of which at least 25% must be paid up at formation.

Talk to a Bulgaria mobility expert

Companies operating in Bulgaria through 2026 should treat the euro changeover as an active compliance project, not a completed formality — dual pricing remains mandatory into August, and every payroll, contract and ledger conversion should be independently verified against the fixed BGN 1.95583 rate rather than assumed correct.