From 1 January 2026, the system for calculating the local waste collection fee (taksa smet) in Bulgaria is changing: what this means for property owners

Bulgaria is moving away from the familiar model of calculating the taksa smet (waste collection fee), where the amount was often tied to the property's tax assessment, towards the “polluter pays” principle — that is, taking into account how much waste a household or family actually generates. This is a large-scale reform that has been discussed for several years and is due to begin practical implementation from 2025–2026.

Why is the calculation being changed? European rules and the national waste-reduction strategy require incentivising separate collection and recycling, rather than paying based on the “floor area of the dwelling”. The recalculation is intended to make the fees more “fair” and to encourage lower waste generation and more responsible waste management — as noted by the European Environment Agency. At the same time, the reform is accompanied by methodological and technical difficulties: from measuring volumes to installing equipment for fractional sorting.

What exactly is changing

• The basis of the calculation — from a property base (tax assessment), the system is moving to accounting for the quantity/volume of household waste, as well as to other criteria (number of residents, container volumes, use of “smart” containers with tracking of actual pickups).
• The role of the municipalities — each municipality will adopt local methodologies and rules for introducing the new system (as well as the implementation timelines), taking into account its own logistics and contracts with operators. 
• Transition period and debate — the law has been amended several times and discussion deadlines have been postponed; MPs and mayors have warned about a possible spike in fees in a number of municipalities and have called for a smoother roll-out. This means that in individual municipalities the rules may come into force later or as pilot projects. 

What are the risks and consequences for property owners

• Higher payments in certain localities. In municipalities with poor logistics and expensive disposal, recycling may become more expensive, and part of the burden will fall on residents. That is precisely why some municipalities are forecasting a significant increase in revenue from the taksa smet.
• Revised rules for landlords and tourist properties. For short-term rentals, it is important to understand how the municipality will account for tourist flows (number of guests vs. permanent residents) — this will directly affect the economics of seasonal rentals.
• Requirements for record-keeping and technical equipment. Many municipalities are expected to start rolling out “smart” bins with sensors and electronic waste-quantity declarations — this will create an additional administrative burden (and costs) for management companies.

1 January 2026 is the reference date, but individual municipalities may introduce the system later or in pilot mode; this depends on the readiness of infrastructure and decisions of local councils.

The reform of the taksa smet is a logical continuation of European policy on reducing waste and implementing the “polluter pays” principle. For owners, this means: careful budget planning, the need to engage with the management company and the municipality, and also the opportunity to reduce expenses through sorting and cutting down the volume of waste produced.