In the latest data released by the National Statistical Institute (NSI), significant changes in Bulgaria's settlements have been noted over the past year. These changes encompass various aspects affecting districts and municipalities across the country. Among these changes is the variation in local taxes levied by municipal councils, reflecting regional economic dynamics.

Sofia-city reported the highest local taxes last year, particularly in retail trade at BGN 20 per square meter of commercial space, compared to the national average of 13. Varna followed closely behind, with rates similarly above average in several categories, including property transfer and taxi passenger transport. Conversely, municipalities like Montana and Vidin maintained notably lower tax rates across various sectors, such as retail trade.

Sozopol, renowned for its tourism, registered the highest local taxes among Bulgarian municipalities, while Medkovets in Montana and Vidin municipality recorded the lowest, as analyzed by the Institute for Market Economy.

NSI also reported a decline in the number of settlements in Bulgaria, now totaling just over 5,250, including 257 towns and nearly 5,000 villages. Alarmingly, about a third of these villages have populations of fewer than 50 people, and 201 settlements are completely uninhabited. Most of these ghost villages are concentrated in Veliko Tarnovo and Gabrovo regions, contributing to a decrease of 121 town halls due to depopulation. Town halls are defined as settlements with over 100 residents with a permanent address.

Bulgaria maintains its administrative structure with 28 regions and 265 municipalities. Burgas is the largest region by territory, while Sofia-city is the smallest. However, demographic shifts are evident in smaller administrative units, with eight municipalities having populations exceeding 100,000. These include major urban centers like Sofia, Plovdiv, Varna, and Burgas, which collectively house over 40% of the country's population.

Conversely, more than half of Bulgaria's municipalities now have populations below 10,000 residents, reflecting broader rural depopulation trends. Kyustendil's Treklyano municipality is the least populous, with just 552 inhabitants. Moreover, nine municipalities have only one inhabited place within their borders, centered around the municipal seat.

Over the past decade, Kardzhali municipality has notably risen in population rankings, moving from 19th to 16th place. Meanwhile, Bulgaria's three largest cities—Sofia, Plovdiv, and Varna—are the only ones divided into districts. The Capital Municipality alone comprises 24 districts, with significant populations concentrated in districts like "Lyulin" and "Mladost," each boasting over 100,000 residents.