Renting Out Your Apartment for Short-Term Stays? The Rules in Bulgaria in 2026

That means registration, reporting obligations, taxes and other rules that owners should understand before accepting the first booking.

1. You cannot simply publish the apartment and start hosting

Under the current regime, tourist accommodation must be provided in a registered or categorised accommodation establishment, depending on the applicable type.

Guest apartments are subject to a registration procedure through the relevant municipality and the National Tourism Register.

Before starting the activity, it is important to check the exact procedure in the municipality where the property is located, because local administration is part of the process.

The key point is simple:

Having an apartment does not automatically mean that it can legally be operated as tourist accommodation without registration.

2. Online listings are regulated too

The rules do not apply only to what happens inside the property.

They also affect the way tourist accommodation is offered online.

Short-term accommodation advertised through online platforms, websites or property portals must comply with the applicable registration or categorisation rules.

This is important whether you use an international booking platform, your own website or a specialised property platform.

On Dealehome, for example, owners can present practical details such as guest capacity, property features, location, photos and conditions in a structured way. But the listing itself does not replace the owner’s legal obligations regarding registration and operation of the accommodation.

3. Guest reporting is part of the activity

Short-term accommodation also comes with reporting obligations.

Registered accommodation providers must comply with the applicable requirements for submitting guest information, including through Bulgaria’s Unified Tourist Information System, known as ESTI.

This is one of the major differences between short-term tourist accommodation and a standard long-term residential lease.

In practice, the owner needs to organise not only bookings, cleaning and access to the apartment, but also the administrative side of the activity.

4. Tax treatment is different from an ordinary long-term lease

Short-term accommodation can create different tax obligations depending on who operates the activity and how it is structured.

Depending on the specific case, obligations may arise in relation to:

patent tax;
personal income tax or corporate tax;
VAT in certain cases;
social security contributions;
local tourist tax.

This is why owners should not simply calculate:

“I charge €100 per night, so that is my profit.”

From the gross income you may need to deduct:

taxes;
tourist tax;
cleaning;
laundry;
utilities;
platform commissions;
repairs;
wear and tear;
supplies;
periods with no bookings.

Short-term accommodation can be profitable, but it should be treated as an organised activity rather than simply as a higher monthly rent.

5. Tourist tax should not be overlooked

Overnight stays may also give rise to a local tourist tax.

The exact amount depends on the municipality and the applicable characteristics of the accommodation.

That means you should check the current rate specifically for the municipality where the property is located.

Do not rely on an old blog post or on the rate used in another city.

6. What legal changes are being discussed in 2026?

In 2026, amendments to Bulgaria’s Tourism Act have been proposed.

This is where owners need to be especially careful with headlines such as:

“New Airbnb rules are now in force.”

A proposed law, an adopted law and a law that has already entered into force are not the same thing.

Before changing the way you operate your property, check whether the specific rule has actually been adopted, published and entered into force.

This is particularly important because the regulatory framework for tourism continues to develop, and new proposals may affect short-term accommodation.

7. Do you need consent from the neighbours?

This is an area where old and current rules are often mixed together online.

Different legal regimes have applied over the years, so owners should not rely on an old checklist found on a forum or blog.

The safest approach is to check the current registration procedure in the relevant municipality at the time you apply.

Also remember that even if the accommodation is legally registered, this does not mean that relations with the other residents in the building are irrelevant.

8. The rules of the building still matter

Frequent guest turnover, late arrivals, noise and heavy use of common areas can easily create conflict with neighbours.

A well-managed short-term rental should have clear rules regarding:

maximum number of guests;
parties;
noise;
smoking;
pets;
use of common areas;
check-in and check-out times;
emergency contact with the host.

The law sets the minimum framework.

Good management is what allows the activity to work smoothly over time.

9. The listing should be clear, not just attractive

For short-term stays, the guest usually books without seeing the property in person.

That makes accurate information especially important.

A good listing should clearly show:

actual sleeping capacity;
kitchen and equipment;
bathroom facilities;
air conditioning or heating;
internet;
lift availability;
parking;
access;
location;
whether the property is suitable for families;
maximum number of guests;
house rules.

This is where detailed filters and structured property characteristics can be particularly useful.

On Dealehome, for example, guests can see key property details and search according to criteria such as guest capacity and other relevant features instead of relying only on a long free-text description.

The clearer the listing, the lower the risk of mismatched expectations between host and guest.

10. Before your first booking, use this checklist

Ask yourself:

Is the accommodation properly registered?

Is it entered in the National Tourism Register where required?

Have I organised guest reporting?

Do I understand the tax regime that applies to me?

Have I checked the local tourist tax?

Do I have clear house rules?

Do I have insurance suitable for the way the property is being used?

Do I know who will respond if there is an emergency and I am not available?

If the answer to any of these is “no”, it is better to resolve it before the first guest arrives.

What is the main takeaway?

Short-term accommodation can be a good opportunity for a property owner.

But it is no longer simply:

“I have a spare apartment, so I will rent it out by the night.”

It is a tourism activity with registration, reporting and tax obligations.

And because legal changes continue to be discussed in 2026, owners need to follow not only booking demand and nightly rates, but also the regulatory framework.

The best time to understand the rules is before your first guest — not after your first inspection.

Frequently Asked Questions

Do I need to register the apartment if I rent it out only occasionally?

If you provide the apartment to tourists as short-term accommodation, the applicable Tourism Act rules may still apply. The exact procedure should be checked with the relevant municipality and the current official guidance.

Can I advertise an unregistered apartment on an online platform?

Tourist accommodation offered online must comply with the applicable registration or categorisation requirements. An online listing does not replace the legal status required for the accommodation itself.

Is income from short-term rentals taxable?

Yes. The exact tax treatment depends on how the activity is carried out and by whom. Depending on the case, personal or corporate income tax, patent tax, VAT, social security contributions and local tourist tax may apply.

Are all announced short-term rental changes already in force in 2026?

No. Some publicly discussed measures may still be proposals or draft legislation. Always check whether a specific amendment has actually been adopted and entered into force before relying on it.

Note: This article is for general information only and reflects the regulatory framework and publicly discussed changes as of 2026. Before starting short-term accommodation activity, check the current requirements of the Bulgarian Ministry of Tourism, the National Revenue Agency and the municipality where the property is located.

Renting out an apartment for short stays in Bulgaria? Learn the 2026 requirements for registration, tourist tax, ESTI reporting, online platforms and proposed legal changes.

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