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Bulgaria has a City Tax or Resort Tax that is levied on visitors, which varies by municipality and is defined by the Tourism Law. The Bulgarian currency is Lev (BGN) which is currently worth €0.51. 

The City Tax is a per person per night charge, varying by grade and location. In Sofia 5-star hotel residents pay 3.00 BGN per person per night. A lower amount applies to 4-star and 3-star hotels.

In October 2011 Vitan Ivanov, Chairman of the Tourist Association for the Sofia Region, announced that business hotels in Sofia had reported a 30% fall in visitors and called for the City Tax to be slashed; claims that were contested by some hoteliers.        

The Resort Tax, used in areas such as the Litoral, is different in structure with some resorts collecting a levy on a per stay rather than per night basis (e.g. Holiday Village Rusalka charges resort fee of €8 per person per stay).

Value Added Tax was in the news In April 2011 when authorities imposed a Reduced 9% VAT rate (Standard rate 20%) on the tourism sector, replacing existing rates of 7% for organised groups and 20% for individuals.