Article

Bansko property tax and garbage fee 2026: what to pay and declare by 2 November (and how to do it from abroad)

Authors: Milena Kostadinova Yuleva, Yuliya MisyukPublished: 16 October 2026

Bansko building tax and garbage fee: 2nd instalment interest-free until 2 Nov 2026. The 2027 declarations due the same day, how to pay from abroad and what non-payment costs.

On 8 October 2026 Bansko Municipality issued a reminder that the second instalment of the 2026 property (building) tax and household waste fee (the "garbage fee") is coming due. The deadline falls on a Saturday this year, so in practice you have until Monday, 2 November 2026.

Two declarations that decide what you pay in 2027 are due on the same day. If you own a flat in Bansko and live abroad, this is when interest tends to build up without you noticing.

*This article is for general information. It is not legal or tax advice. Check the amounts and deadlines for your own property with the Revenue Department of Bansko Municipality.*

At a glance

| What | Deadline | Source | |---|---|---| | 2nd instalment, 2026 property tax | by 2 Nov 2026 inclusive, no interest (31 Oct is a Saturday) | Bansko Municipality, 08.10.2026 | | 2nd instalment, 2026 household waste fee | by 2 Nov 2026 inclusive | same | | 2nd instalment, 2026 vehicle tax | by 2 Nov 2026 inclusive | same | | Declaration that the property will not be used in 2027 | by 2 Nov 2026 inclusive | same; Art. 71 of the Local Taxes and Fees Act | | Declaration for a bin-based 2027 waste fee | by 2 Nov 2026 inclusive | same; notice of 30.09.2026 |

1. The second instalment: why 2 November and not 31 October

Under Bulgaria's Local Taxes and Fees Act (ZMDT, Art. 28(1)), property tax is paid in two equal instalments: by 30 June and by 31 October. In 2026, 31 October is a Saturday. When a deadline falls on a non-working day it moves to the next working day, and the municipality confirms that you can pay without interest up to and including 2 November 2026.

The same applies to the waste fee and to vehicle tax. If you paid the whole year by 30 April and took the 5% discount, you have nothing left to pay for 2026.

We cover how the tax itself is worked out, and the "higher" tax assessments in the news this autumn, in a separate article: Tax assessments 2027: "excess profit" is not a tax on your apartment.

2. The 2027 garbage fee: two declarations due by 2 November

From 1 January 2026 the ZMDT applies the "polluter pays" principle, and municipalities are moving to new ways of calculating the fee. Back in 2025, Bansko Municipality listed the three options: by quantity (e.g. bags), by the number and size of bins and how often they are collected, or by number of users. In the 8 October notice the municipality says the ZMDT changes have also moved the deadline for these declarations.

Declaration that the property will not be used in 2027. Due by 2 Nov 2026 inclusive. Under Art. 71(2) ZMDT, no charge is made for waste collection, transport and treatment on a property that is unbuilt or not used for the whole year. The charge for cleaning public areas still applies. In the municipality's list of tax declaration forms this is form 9410, "Declaration under Art. 71 ZMDT". If you let the flat out, even for a few weeks, it no longer counts as unused. Don't file this declaration "just in case".

Declaration of the number and type of bins (quantity-based fee). Also due by 2 Nov 2026 inclusive. Under Art. 25(1) of Bansko's local fees ordinance you state how many bins you will use, and your 2027 fee is set on that basis. The municipality's 30.09.2026 notice says anyone who does not file will pay a 2027 fee based entirely on the property's tax assessment (or book value).

How much is one bin? When we checked on 16 Oct 2026, we found no per-bin rates for 2027 published on bansko.bg. The Municipal Council sets the rates from a cost plan, by law by 15 January at the latest. Don't estimate "savings" using other towns' rates. Ask the Revenue Department.

Where to file (per the 30.09.2026 notice):

• in person at the Revenue Department ("Prihodi"), 1 Nikola Vaptsarov Sq., Bansko, or at the Dobrinishte or Mesta mayoralty;
• online, signed with a qualified electronic signature (QES), via the municipality's e-services;
• by courier.

Revenue Department phones: +359 749 88 639, 88 640, 88 637, 88 638 (per the 2025 notice). Municipal hotline: +359 749 88 622. The forms are in Bulgarian.

In a complex, the municipal garbage fee is separate from the maintenance fee you pay the manager. How to tell them apart: Bansko maintenance fees and household power before winter 2026/27.

3. How to pay property tax in Bansko

The municipality lists these payment channels:

1. Cash at the Revenue Department desks, 1 Nikola Vaptsarov Sq., Bansko, or at any EasyPay office in Bulgaria. 2. At a post office, using a postal money order for tax payments. 3. Online by card through the municipality's virtual POS. The e-Services page ("Check and pay tax liabilities", available 24/7) takes you to bansko.imeon.bg, where you can also check what you owe. There is a video guide (in Bulgarian). 4. Bank transfer to the municipal account (official source):

| | | |---|---| | Bank | First Investment Bank AD | | IBAN | BG16FINV915084BGN0M1Z5 | | BIC | FINVBGSF | | Code 442100 | property tax | | Code 442400 | household waste fee | | Code 442300 | vehicle tax |

The payment-type code is mandatory. Send the tax and the waste fee as separate transfers, each with its own code. In the reference, give your name, your Bulgarian personal number (EGN/LNCh) or company number (EIK), and the property address or account (partida) number. Check the IBAN against the municipality's page before you pay. Never copy it from an email or a chat message.

4. Owners abroad: how not to miss the deadline

• Check the amount online. On bansko.imeon.bg you look up liabilities by an ID number. If you have no EGN/LNCh, or the system can't find you, ask the Revenue Department for a statement by email (obabansko@bansko.bg) or by phone.
• Pay from abroad. A transfer with the IBAN, BIC and the right code works from any European bank. Bank and currency-conversion charges are yours, so add a small buffer and don't leave it to the last day. Cross-border transfers can take 1–2 working days.
• Someone else can pay for you. The cash desks and EasyPay accept payment on the taxpayer's details. Your complex manager, a relative or an agent can pay if you give them exact details (properties, account numbers, amounts). Keep the receipt.
• Declarations through a representative. If you can't sign with a QES, a representative with a power of attorney can file for you, or you can send the declaration by courier. Ask the Revenue Department in advance what form of power of attorney they accept (e.g. notarised). A power of attorney signed abroad usually needs legalisation or an apostille plus a translation. How powers of attorney work in remote deals: Selling Bansko property from abroad: power of attorney and tax.
• Non-EU buyers pay local taxes the same way. If the flat is held by your Bulgarian EOOD, the company (with its EIK) is the taxpayer. More: Buying property in Bansko as a non-EU citizen: apartment, land, EOOD.

5. What happens if you don't pay

• Interest. Taxes and fees not paid on time are collected with interest under the Act on Interest on Taxes, Fees and Other Similar State Receivables (Arts. 4(2) and 9b ZMDT). On an unpaid second instalment, interest runs from 3 Nov 2026.
• Assessment acts and enforced collection. The municipality says it issues formal acts establishing unpaid debts from previous years. If these are not paid, it moves to enforced collection, including through public and private bailiffs.
• Public debtor list. bansko.bg publishes debtors owing more than €2,556.
• Selling. Before a sale, the seller must pay the tax up to and including the month of transfer (Art. 28(3) ZMDT). Unpaid local taxes will hold up the deal at the notary.

We can't tell you exactly what the municipality will charge in your case. If you have older arrears, ask for a statement and ask about paying in instalments. The mayor can allow deferral or instalments under Arts. 4(7) and 9a ZMDT.

Just bought property in Bansko?

• You usually don't need to file a property tax declaration. For a property bought by notarial deed, the ZMDT (Art. 14(3)) requires no annual-tax declaration. The notary and the Registry Agency notify the municipality (Art. 51), which assesses the tax and notifies you. Bansko deals are signed in Razlog: No notary in Bansko: the deal closes in Razlog.
• When you start paying. The buyer owes tax from the month after the purchase, unless the seller has already paid (Art. 15(2)). If you bought after 31 October, the year's tax is due within two months of the purchase (Art. 28(4)).
• Main home = 50% lower tax, but only if you declare it on form 9407 within two months (Arts. 25 and 27 ZMDT). A holiday flat is not a main home.
• Garbage fee. Don't assume it was set up correctly. Ask the Revenue Department what is on record for your property, and whether you need a bin or non-use declaration for 2027 (deadline 2 Nov 2026).
• Give the municipality a correspondence address and email so the notices reach you. If you are selling, see also Bansko property: from listing to notary.

Checklist before 2 November 2026

• [ ] Checked what I owe online or with the Revenue Department.
• [ ] Paid the 2nd instalment of property tax (code 442100) and garbage fee (code 442400) as separate transfers.
• [ ] Not using the property in 2027: filed the Art. 71 declaration (form 9410).
• [ ] Want a bin-based fee for 2027: filed the bin declaration.
• [ ] Kept the payment slips and the filing reference numbers.

*All deadlines and details are from Bansko Municipality notices and the ZMDT as of 16 Oct 2026. The 2027 fee rates have not been published yet. Check your own property with the municipality.*

Thinking of selling or letting your Bansko property, or buying here? Contact Nova Keys.