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Bulgaria Tax Return 2026 — Deadlines, Forms & How to File

The deadline for the annual tax return under Article 50 of the Personal Income Tax Act for individuals is 30 April 2026. For sole traders and legal entities, the deadline is extended to 30 June 2026. If you file electronically and pay the tax by 31 March 2026, you qualify for a 5% early filing discount — up to EUR 255.65.

What You Will Learn

  • When exactly your specific return is due — a complete 2026 calendar.
  • Which forms are filed by individuals, sole traders and legal entities.
  • How to claim the 5% discount and what the conditions are.
  • How to file online using a personal identification code (PIC) or a qualified electronic signature (QES) — step by step.
  • What changes with the adoption of the euro and how 2025 income is converted.
  • What penalties the law provides for late filing.

Complete Calendar of All Tax Deadlines for 2026

This consolidated calendar covers all key deadlines for declaring and paying taxes in 2026. We recommend bookmarking it — regardless of your status, you will find the exact deadline for every obligation here.

Obligation Legal Basis Filing Period Form Who Files
Annual return for individuals Art. 50 Personal Income Tax Act 10 Jan — 30 Apr 2026 Form 2001 Individuals with income beyond employment
Annual return for sole traders and farmers Art. 50 Personal Income Tax Act 1 Mar — 30 Jun 2026 Form 2001 + Annex 2 Sole traders, registered farmers
Annual return for legal entities Art. 92 Corporate Income Tax Act 1 Mar — 30 Jun 2026 Form 1010 (new) Companies, non-profit legal entities
Advance payment declaration Art. 87a Corporate Income Tax Act 1 Mar — 15 Apr 2026 Form 1020 Legal entities with net revenue > EUR 150,000
Withholding tax return Art. 201 Corporate Income Tax Act By end of the month following the quarter Form 4001 Entities withholding tax at source
Return under Art. 55(1) Personal Income Tax Act Art. 55 Personal Income Tax Act 30 Apr / 31 Jul / 31 Oct 2026 Form 4001 Payers of income withholding advance tax
VAT return Art. 125 VAT Act By the 14th of the following month VAT return + ledgers VAT-registered persons
Correction of annual return (individuals) Art. 53(2) Personal Income Tax Act By 30 Sep 2026 Corrective return Individuals who have already filed
Correction of annual return (legal entities) Art. 75(3) Corporate Income Tax Act By 30 Sep 2026 Corrective return Legal entities who have already filed

Practical tip: If you are an individual and want to take advantage of the 5% discount, do not wait until April — file the return and pay the tax by 31 March 2026. More on the conditions below.

Annual Tax Return for Individuals (Art. 50 Personal Income Tax Act)

Who Must File

Under Article 50 of the Personal Income Tax Act, an annual tax return must be filed by individuals who in 2025 received:

  • Employment income, where the employer did not carry out the annual reconciliation, or where the individual had more than one employer.
  • Income from a freelance profession or civil contracts (taxable under Art. 29 of the Personal Income Tax Act).
  • Rental income from immovable property (Art. 31 of the Personal Income Tax Act).
  • Income from the sale of property — real estate (except exempt transactions under Art. 13(1)(1)), vehicles, financial assets.
  • Dividends and liquidation shares from a foreign source.
  • Income from abroad — regardless of type.
  • Individuals who wish to claim tax reliefs — for children, for voluntary insurance contributions, for young families, for donations, etc.
  • Individuals holding shares or interests in foreign companies or having a controlled foreign company within the meaning of Art. 47v of the Personal Income Tax Act.

Form and Annexes

The main form is Form 2001. Depending on the type of income, you complete the relevant annexes:

  • Annex 1 — employment income
  • Annex 2 — income from business activity as a sole trader
  • Annex 3 — income from other business activity (civil contracts, freelance professions, royalties)
  • Annex 4 — rental income or income from other provision of property for use
  • Annex 5 — income from the transfer of rights or property
  • Annex 6 — income from abroad
  • Annex 8 — dividends, liquidation shares and income subject to final tax from a foreign source
  • Annex 10 — tax reliefs

Deadlines

For individuals who are not sole traders: from 10 January to 30 April 2026.

For sole traders and registered farmers: from 1 March to 30 June 2026.

The difference in deadlines is justified — sole traders are subject to more complex taxation that includes elements of the Corporate Income Tax Act, and need additional time to prepare the annual financial statements.

Tax Rate

The tax rate on individual income remains 10% (Art. 48(1) of the Personal Income Tax Act). For sole traders, the tax on the annual tax base is 15% under Art. 48(2).

Annual Tax Return for Companies (Art. 92 Corporate Income Tax Act)

Who Files

An annual tax return under Article 92 of the Corporate Income Tax Act is filed by:

  • All commercial companies (Ltd / OOD, single-member Ltd / EOOD, joint-stock companies, limited partnerships, etc.), regardless of whether they earned a profit.
  • Non-profit legal entities, where they carry out business activity.
  • Foreign legal entities operating in Bulgaria through a permanent establishment.
  • Unincorporated partnerships (civil law partnerships / DZZD) and insurance funds.

The New Form 1010

For the 2026 tax campaign, the NRA introduced a new form — Form 1010, replacing the previous template. Key changes include:

  • Amounts in euro — all fields are denominated in EUR.
  • Restructured sections for clearer reporting of tax adjustments under Chapter VII of the Corporate Income Tax Act.
  • New section for controlled foreign companies (Art. 47v–47d of the Corporate Income Tax Act).
  • Updated activity codes in line with NACE Rev. 2025.

Deadlines

The filing period runs from 1 March to 30 June 2026. Together with the annual tax return, the annual activity report to the National Statistical Institute must also be submitted.

Advance Payments

Under Articles 83 and 86 of the Corporate Income Tax Act, legal entities with net sales revenue exceeding EUR 150,000 in the preceding year make monthly advance payments. Entities with revenue between EUR 15,000 and EUR 150,000 make quarterly advance payments.

The advance payment declaration (Form 1020) is filed between 1 March and 15 April 2026.

Tax Rate

The corporate income tax rate remains 10% (Art. 20 of the Corporate Income Tax Act), keeping Bulgaria among the jurisdictions with the lowest rates in the European Union.

How to Claim the 5% Early Filing Discount

The 5% discount is one of the most effective incentives for timely electronic filing. Here are the conditions you need to meet.

Conditions (Cumulative)

Under Article 53(6) of the Personal Income Tax Act, a discount of 5% on the tax due for payment is available if all of the following conditions are met simultaneously:

  1. The return is filed electronically — through the NRA portal (portal.nra.bg) using a PIC or QES.
  2. The return is filed by 31 March 2026 — not by the final deadline, but by the earlier date.
  3. The tax due is paid by 31 March 2026 — filing the return alone is not sufficient; the amount must have reached the NRA's bank account.
  4. The person has no outstanding public debts subject to enforcement at the date of filing.

Maximum Discount Amount

The discount cannot exceed EUR 255.65 (the equivalent of BGN 500 at the fixed rate of 1 EUR = 1.95583 BGN).

Example

If you owe tax of EUR 3,000 and file the return electronically by 31 March, pay the amount on time and have no other overdue public debts, you receive a discount of EUR 150 (5% of EUR 3,000). If the tax is EUR 6,000, the discount is capped at EUR 255.65.

Who Cannot Claim the Discount

The discount under Article 53(6) is available only to individuals. Legal entities are not entitled to a similar relief.

How to File Online — Step by Step

Electronic filing is not only a condition for the 5% discount but also the most convenient way to submit your return. Here is how to do it.

Step 1: Choose Your Electronic Identification Method

You have two options:

Personal Identification Code (PIC)

  • Free of charge.
  • Issued in person at an NRA office at your permanent address.
  • Can also be requested online if you already have a registration.
  • Suitable for individuals filing an annual return under Art. 50 of the Personal Income Tax Act.
  • Limitation: not applicable for all types of returns — for example, corporate tax returns require a QES.

Qualified Electronic Signature (QES)

  • Paid (typically EUR 15 to EUR 50 per year).
  • Issued by trust service providers (Evrotrust, B-Trust, InfoNotary, Borica).
  • Required for legal entities and for a broader range of returns.
  • Can also be used on a mobile device (cloud-based QES).

Step 2: Register on the NRA Portal

  1. Go to portal.nra.bg.
  2. Select “Log in with PIC” or “Log in with QES”.
  3. For first-time registration, fill in the identification details.
  4. Confirm your email address.

Step 3: Access the Pre-Filled Return

From March 2026, the NRA provides pre-filled tax returns. The system automatically loads data from:

  • Employers (reports under Art. 73(6) of the Personal Income Tax Act)
  • Insurance funds
  • Banks (for interest income)
  • Other payers of income who reported data to the NRA

Important: The pre-filled return is a starting point, not a final document. Check every field carefully. If you have income from abroad, rent received from an individual or other sources the NRA cannot anticipate, you must add them manually.

Step 4: Complete and Submit

  1. Review the pre-filled data.
  2. Add any missing income and annexes.
  3. Complete the tax reliefs (Annex 10), if applicable.
  4. Review the summary — the system will calculate the tax due for payment or any overpayment.
  5. Click “Submit” and confirm with your PIC or QES.
  6. Save the filing reference number — this is your proof of timely submission.

Step 5: Pay the Tax

After filing, pay the tax due to the NRA's bank account using the payment code generated by the system. You can also pay via:

  • Internet banking
  • ePay / EasyPay
  • At a bank counter
  • At an NRA office

The Euro and Tax Returns

2026 is a transitional year for tax filing in the context of Bulgaria's adoption of the euro. Here is what you need to know.

Income from 2025 — Declaration and Payment

Income earned in 2025 arose when the official currency was the Bulgarian lev (BGN). Nevertheless:

  • The return is completed in BGN — income, expenses and tax bases are stated in leva, as they were generated in leva.
  • The tax is paid in EUR — since at the time of payment (2026), the euro is already the official currency.
  • Conversion is at the fixed rate of 1 EUR = 1.95583 BGN, with no rounding adjustments or fees.

Example: If your tax due is BGN 1,000, you pay EUR 511.29 (1,000 / 1.95583).

Income from 2026 — Entirely in Euro

For advance taxes and quarterly returns for 2026, everything is expressed and paid entirely in euro. There is no conversion — income is in euro, expenses are in euro, tax is in euro.

What If You Have Documents in BGN

If you hold invoices, contracts or bank statements from 2025 in leva, there is no need to have them reissued. When completing the return, you use the original values in BGN. The NRA system and the 2025 tax forms are designed to work in leva. Conversion takes place only at the payment stage.

Practical Recommendations

  • Check that your bank account allows payments in EUR.
  • Ensure the payment order is in EUR, not BGN.
  • If you use accounting software, update it to a version that supports both currencies.
  • If you have income from abroad in another currency (USD, GBP), first convert to BGN (for 2025 income) at the Bulgarian National Bank exchange rate on the date of receipt, then pay the tax in EUR.

Penalties for Late Filing

Timely filing and payment is not merely a matter of good practice — the law provides specific penalties for non-compliance.

Penalties for Individuals (Personal Income Tax Act)

Violation Penalty Legal Basis
Failure to file an annual return on time Up to EUR 255 Art. 80(1) Personal Income Tax Act
Repeat failure to file Up to EUR 511 Art. 80(2) Personal Income Tax Act
Reporting inaccurate data Up to EUR 511 Art. 81 Personal Income Tax Act
Failure to report or misreporting income Up to EUR 1,023 Art. 82 Personal Income Tax Act
Default interest on late payment 10% per annum Art. 175 Tax and Social Insurance Procedure Code

Penalties for Legal Entities (Corporate Income Tax Act)

Violation Penalty Legal Basis
Failure to file an annual return on time EUR 51 — EUR 255 Art. 261 Corporate Income Tax Act
Repeat failure to file EUR 128 — EUR 511 Art. 261 Corporate Income Tax Act
Reporting inaccurate data EUR 51 — EUR 1,023 Art. 262 Corporate Income Tax Act
Failure to file an advance payment declaration EUR 51 — EUR 255 Art. 261 Corporate Income Tax Act
Default interest on late payment 10% per annum Art. 175 Tax and Social Insurance Procedure Code

Note: Default interest accrues from the day following the payment deadline and runs until the date of actual payment. At 10% per annum, for each month of delay you owe approximately 0.83% on the unpaid amount.

Frequently Asked Questions

Can I file a tax return on paper?
Yes, you can still file on paper — in person at an NRA office or by registered post with return receipt. Bear in mind, however, that filing on paper means you will not qualify for the 5% discount, even if you file before 31 March.
What is a PIC and how do I get one?
A PIC (personal identification code) is a free code issued by the NRA that gives you access to the agency's electronic services. You obtain it in person at an NRA office by presenting your identity document. The procedure takes a few minutes.
Do I need to file a return if I only have employment income?
Not necessarily, provided you meet the following conditions: you have a single employer, that employer carried out the annual reconciliation under Art. 49 of the Personal Income Tax Act, and you do not wish to claim any tax reliefs. If, however, you want to claim a relief (for example, the child tax credit under Art. 22v), filing a return is mandatory.
How do I complete the return if I have rental income?
Rental income is declared in Annex 4 of the annual return under Art. 50 of the Personal Income Tax Act. You are entitled to 10% statutory deductible expenses (Art. 31(1)). The taxable income is 90% of the rent received, and the tax rate is 10%. If the tenant is a legal entity, it withholds advance tax and the remaining amount due may be minimal.
My company had no activity. Do I still need to file an annual return?
Yes. Under Article 92(4) of the Corporate Income Tax Act, enterprises that did not carry out any activity within the meaning of the Accountancy Act file a dormancy declaration (Form 1011) by 30 June 2026. An annual activity report may also be submitted alongside it.
Can I correct an already submitted return?
Yes. Under Article 53(2) of the Personal Income Tax Act and Article 75(3) of the Corporate Income Tax Act, you may file a corrective return by 30 September 2026. The correction replaces the originally filed return. After 30 September, corrections are possible only at the initiative of the NRA or through court proceedings.
How do I pay the tax if I live abroad?
You can pay by bank transfer in EUR to the NRA's account. Make sure to include your personal identification number and the type of tax in the payment reference. If your bank is abroad, a SWIFT transfer may be needed — in that case, verify the IBAN and BIC of the relevant NRA territorial directorate in advance.
What happens if I miss the discount deadline but file on time?
Nothing happens in terms of penalties — you simply lose the right to the 5% discount. The tax remains payable in full by the final deadline (30 April for individuals, 30 June for sole traders and legal entities). Penalties apply only if you miss the final deadline for filing or payment.

Conclusion

The 2026 tax campaign brings two notable changes: the transition to the euro and the new forms for legal entities. Regardless of these, the core principles remain the same — file on time, file electronically and check your data carefully.

If you have a more complex tax situation — income from abroad, controlled foreign companies, conversion of specific assets or questions about tax reliefs — we recommend consulting a specialist.

The Innovires Legal team is here to help. Contact us for a personalised consultation on your tax return — we will help you meet the deadlines, optimise your tax position and avoid the risk of penalties.

This article is provided for informational purposes only and does not constitute legal or tax advice. While we endeavour to ensure accuracy and currency of the content, tax legislation is subject to changes and interpretations that may affect the applicability of the information to your specific situation. We recommend consulting a qualified tax or legal professional before taking action based on the information in this article. Innovires Legal accepts no liability for loss arising from the use of published content without individual consultation.

Need assistance?

The Innovires team can assist you with the preparation and filing of your tax return — from calculating the tax due to electronic submission and optimising your tax position.