In 2026, Bansko continues to strengthen its leadership position in sustainable mountain tourism. In order to maintain the high level of infrastructure and meet the needs of the growing tourist flow, the Municipal Council adopted important changes in local taxes. In this comprehensive guide you will find verified, detailed and up-to-date information directly from the regulations of the Bansko Municipality, which will help you manage your business legally and effectively.
What is the tourist tax and who owes it?
The tourist tax is a local levy regulated in the Local Taxes and Fees Act (LTFA). It is charged per person for each overnight stay. Often in practice, a dispute or misunderstanding arises as to who bears the administrative responsibility for this amount. Here is how the roles are distributed according to Bulgarian legislation:
- The Tourist (Guest): In reality, he pays the tax as an integral part of the final price of his stay. By law, the amount of the tourist tax must be indicated on a separate line in the issued fiscal or accounting payment document (cash receipt or invoice).
- The Host (Hotelier/Owner): This is the taxable person to the Municipality of Bansko. The host is obliged to collect the amounts from his guests and pay them into the municipal budget in strict compliance with the legal deadlines.
Current tourist tax rates in Bansko (2026)
The amount due tourist tax in Bansko is directly determined by the class of the accommodation and its category (number of stars). Below is the full breakdown according to official documents of the municipal administration.
Class "A" accommodations„
This class covers large facilities: Hotels, motels, apartment tourist complexes, holiday villages, tourist villages and villas.
- ⭐ 1 star – 1.20 BGN. per person/night
- ⭐⭐ 2 stars – 1.30 BGN. per person/night
- ⭐⭐⭐ 3 stars – 1.50 BGN. per person/night
- ⭐⭐⭐⭐ 4 stars – 2.00 BGN. per person/night
- ⭐⭐⭐⭐⭐ 5 stars – 2.40 BGN. per person/night
Class "B" accommodations„
This includes family hotels, hostels, guesthouses, rest stops, guest houses, guest rooms and guest apartments, which are categorized according to the old order (before February 25, 2020).
For all categories (1, 2 and 3 stars) in this class the rate is uniform at 1.00 BGN. for an overnight stay.
Class "B" accommodations„
This is the most widespread model in the modern sharing economy. It encompasses guest rooms and guest apartments registered under the simplified procedure – the main profile of properties on platforms such as Airbnb and Booking.com.
A fixed fee of 1.20 BGN. per person per night, regardless of other factors.
Obligations, payment deadlines and declarations
Managing a property in Bansko requires iron financial discipline. According to the local ordinance and the Law on the Management of Accommodation Facilities, persons offering accommodation have three main obligations:
- Monthly tax payment: The collected tourist tax must be transferred to the account of the Bansko Municipality to The 15th of the month, following the month in which the nights were booked (e.g. January fees are paid by February 15).
- Submission of monthly reports: The submission of information is automated through the Unified Tourist Information System (USTI).
- Annual tax return (Art. 61p): All owners and hoteliers are required to submit an annual declaration to January 31 of the current year for the previous calendar year.
Electronic system ESTI and digital control
For several years now, Bansko, like the whole of Bulgaria, has been operating entirely through ESTI (Single Tourist Information System). Each guest registration (check-in) at your property is transmitted via a secure channel to the servers of the Ministry of Tourism, National Revenue Agency and Ministry of Interior, and the data is also synchronized with the Municipality of Bansko.
This complete digitalization automates the calculation of the tax due and virtually eliminates the possibility of hiding overnight stays. The municipality's control authorities easily detect discrepancies between property profiles on Airbnb/Booking and the data submitted in ESTI. Therefore, accurate and timely entry of each tourist's data is of critical importance for the peace of mind of your business.
What are the revenues from the tourist tax in Bansko used for?
Many owners wonder where their money goes. It is important to know that the income from tourist tax in Bansko are targeted. According to the law, the municipal administration does not have the right to redirect them to plug holes in the general budget or for other activities unrelated to tourism. The funds are invested strictly in the Tourism Development Program, which includes:
- Infrastructure and nature: Maintenance of city parks, improvement of green areas, cleaning of tourist trails and renovation of signboards in Pirin National Park.
- Cultural calendar: Funding iconic events that bring tourists outside the active ski season. Such as the International Jazz Festival, Bansko Opera Fest, Culinary Holidays, as well as the world-famous Bansko Nomad Fest, which brings together digital nomads from all over the world.
- Marketing and Advertising: International positioning of Bansko as a leading year-round destination through participation in global tourism exhibitions and digital campaigns.
- Information service: Maintenance and operation of the Tourist Information Center in the city, which assists thousands of foreign and Bulgarian guests annually.
Frequently asked questions and interesting facts
In order to be as useful as possible, we have collected answers to some of the most common cases that arise in the practice of local entrepreneurs:
Is there a tourist tax for children?
Yes. Although some European municipalities make exceptions for minors, in the Municipality of Bansko the tourist tax is due for any registered person, regardless of his age. If you want to offer a benefit for families with children, you can cover this fee at your own expense as a marketing expense, but the amount must be transferred to the municipality in full.
Is there a discount for early payment?
No. Unlike Building Tax (where there is a 5% discount when paying the full amount by the end of April), there is no such discount for the tourist tax, as it is calculated based on actual overnight stays and is paid monthly.
How can I pay my tax?
Payment to the Municipality of Bansko can be made in several convenient ways: by bank transfer to the municipality's account for local taxes and fees, through a POS terminal or in cash at the cash desks in the "Local Taxes and Fees" department in the municipal administration building.
Do you need assistance with the annual declaration, registration with ESTI or the overall management of your property in Bansko?