Photo: Screenshot from video.
Brothels, fortune tellers, psychics, and escorts will continue to pay the highest patent tax in the municipality of Kaolinovo next year, as regulated in 2025.
The tax rate for 2026 is set out in Ordinance 12 on local taxes, which was updated at an extraordinary session on December 15. The changes to the ordinance are due to the introduction of the common European currency; otherwise, taxes in Kaolinovo remain unchanged.
The municipal ordinance specifies the annual taxes on real estate,
vehicles, inheritances, property acquisition, tourism, and
patent tax.
The highest patent tax is for pawnshops and companions – BGN 3,600 per year, as well as for fortune tellers, energy therapists, and psychics – BGN 2,600. This is followed by the road assistance tax – BGN 2,500.
Other services subject to high taxes include jewelry stores (650 BGN per year) and massage therapists (560 BGN). Car mechanics pay 340 BGN in patent tax, while car washes pay 240 BGN.
Hairdressers, beauticians, and manicurists, whose services have become significantly more expensive over the past year, remain subject to a minimal tax. Hairdressing services in the municipality are taxed at BGN 120, 100, or 80 per year, depending on the location, beauty services at BGN 170, 150, or 130, and manicurists in Kaolinovo pay BGN 120 in patent tax.
The tax on brokerage services for the purchase and sale of real estate remains unchanged at BGN 300, even though the prices of houses and agricultural land have risen significantly over the past year.
Carpentry services in Kaolinovo are taxed at 240 BGN, tailors pay 120 BGN, and shoemakers pay 100 BGN per year. The tax for typing and copying services is 220 BGN.
The lowest taxes are for the sale of newspapers, the repair of umbrellas and bicycles, and chimney sweeps – BGN 70 per year.
The municipality is divided into three zones, depending on the size of the settlements, and local taxes vary for each category. The first zone with the highest taxes includes Kaolinovo and the villages of Branichevo, Kliment, Pristoe, and Todor Ikonomovo. The second zone includes Gusla, Doiranci, Dolina, Zagoriche, Lyatno, Naum, Sini Vir, Sredkovets, and Tkach.
The third zone includes the villages of Lisi Vrah and Omarchevo.
Patent tax is paid by citizens and sole traders who have carried out activities with a turnover of less than BGN 50,000 for the previous year. If they are pensioners, they pay 50% of the tax determined for the respective activity, provided they do not hire workers. The same discount applies to people who use a workplace for training apprentices.
The property tax remains at 3 per mille.
The property tax in the municipality of Kaolinovo is 3 per mille (3 per thousand) of the tax assessment and is paid in two equal installments by June 30 and October 31.
Those who pay in advance by April 30 for the whole year receive a 5% discount.
For a property that is a primary residence, there is a 50% reduction. If the property is owned by a person with a disability, the discount is 75%. However, the relief does not apply if the owner has more than one primary residence. Real estate with a tax assessment of up to BGN 1,680 is not subject to tax.
Inheritance tax
Inheritance tax is determined separately for each heir. For siblings and their children, the tax is 0.8% for an inheritance share above BGN 250,000 (EUR 127,822.97). For other heirs, the tax is 6.6% for an inheritance share above BGN 250,000 (EUR 127,822.97).
The heirs are required to submit a declaration under Article 32 of the Local Taxes and Fees Act to the municipality within six months.
Property acquisition tax
The property acquisition tax is determined on the basis of the valuation of the property in euros at the time of transfer, and in the case of acquisition by prescription, at the time of issuance of the deed certifying the right of ownership.
The tax is calculated on the value of the transferred property and is 0.8% for gifts between siblings and their children, and 5% for gifts between other persons.
In the case of a sale, the tax is 3% of the property valuation, and in the case of an exchange, it is based on the valuation of the property with the higher value.
Vehicle taxes in Kaolinovo also remain unchanged, only their amounts have been recalculated in euros.
Guest houses and restaurants
The tourist tax remains at the same rates as in 2025 and depends on the category of accommodation. For the “one star” category, the tax is BGN 0.20 per night; for two stars – BGN 0.25, for three stars – BGN 0.30.
The tax for hotels and guest houses with no more than 20 rooms is determined per room according to
the location of the property. For the first zone, BGN 30 (EUR 15.34) per room is payable, for the second zone – BGN 27 (EUR 13.80), and for the third zone – BGN 25 (EUR 12.78).
For restaurants with 1-2 stars, the tax is BGN 8 (EUR 4.09) per room in the first zone, BGN 6 (EUR 3.07) per room in the second zone, and BGN 4 (EUR 2.04) per room in the third zone.
For restaurants with 3-4 stars, the tax is BGN 10 (EUR 5.54) per room in the first zone, BGN 8 (EUR 4.09) per room in the second zone,
For 1-2 star restaurants, the tax is BGN 8 (EUR 4.09) for the first zone, BGN 6 (EUR 3.07) for the second zone, and BGN 4 (EUR 2.05) for the third zone. The same taxes apply to fast food establishments, bars, and cafes.
Buffets, caravans, and pavilions pay an annual tax of BGN 140 (EUR 71.58) for the first zone, BGN 120 (EUR 61.36) for the second zone, and BGN 100 (EUR 51.13) for the third zone.
The current Ordinance No. 12 on the amount of local taxes in the municipality of Kaolinovo was adopted in 2008 and last amended in 2020.
The latest amendments and additions were published on the municipality’s website on October 31 this year so that interested citizens could submit written proposals or objections. Within the specified 30-day period, no
proposals, opinions, complaints, or objections were received, the administration announced.
