Tax return in Bulgaria 2026: file by 30 April, step by step
File your 2025 tax return in Bulgaria online by 30 April: step-by-step guide, tax reliefs, payment in euro and the penalties for missing the deadline.
Tax return season is in full swing. If in 2025 you had income outside an employment contract, rental income, fees, or you sold property, you probably have to file an annual tax return with the National Revenue Agency (NRA, НАП).
This year there is something new: you declare in leva (BGN) but pay in euro. Bulgaria adopted the euro on 1 January 2026, and that means changes to the way taxes are paid.
❓What is the deadline for filing the tax return for 2025?
Source: ЗДДФЛ, Art. 53
30 April 2026
Final deadline for filing a tax return under Art. 50 of the Personal Income Tax Act (ЗДДФЛ)
After this date you owe a fine of up to BGN 500 and interest on the unpaid tax!
Who has to file a tax return?
Not everyone has to file a tax return. If you work only under an employment contract and have no other income, your employer has withheld the tax and you do not need to do anything.
You must file a return if you have:
Income that requires a return
If you fall into any of these categories, file a return
Income from renting out property*
Fees and civil-law contracts (граждански договори)*
Sale of real estate or a vehicle*
Income from shares, equity stakes or cryptocurrencies*
Income from abroad*
Loans received over BGN 10,000
Declared, but not taxed
You want tax reliefs
For children, a TELK decision (disability commission), donations and so on
* Mandatory
Who does NOT have to file?
Many people worry unnecessarily. If you meet the following conditions, you do not need to file a return:
80%
of working people do not file a tax return
Source: Most work only under an employment contract
You do not file a return if you have only:
- Income from an employment contract (your employer withholds the tax)
- Interest on bank accounts (taxed automatically at a final rate of 8%)
- Non-taxable income: social benefits, scholarships, inheritances, gifts between relatives
Ask Pravko and get an answer with citations from the law.
How to file the return step by step
The easiest way is online through portal.nra.bg. It will take you about 15-30 minutes.
Steps for filing online
Free, issued immediately at any NRA office. Bring your ID card.
With the ПИК or a КЕП (qualified electronic signature)
Open the pre-filled return
The NRA automatically fills in data from employers, banks and other sources
Check and complete the data
10-20 minAdd income from rent, fees, sales and tax reliefs
Submit electronically
You receive an incoming number immediately
Pay the tax in euro
by 30 AprilBy 30 April by bank transfer or at a bank. The amount is calculated automatically.
Ask Pravko and get an answer with citations from the law.
How much tax will you pay?
Bulgaria has one of the lowest income taxes in the EU: only a 10% flat tax. Here is what you owe:
10%
flat income tax in Bulgaria
Tax rates for 2025
Individuals (employment, rent, fees)
10%
Sole traders (еднолични търговци)
15%
Discount for filing online by 31 March(optional)
Maximum discount of BGN 500
-5%
Total
25,00 лв
The tax is calculated on taxable income after deducting expenses and social security contributions
Tax reliefs: get some money back
Many people do not know that they can get back part of their taxes. If you have children, a TELK decision (reduced work capacity), a mortgage or make donations, you can reduce your tax significantly.
Tax reliefs for 2025
File a return to use these reliefs
For one child: up to BGN 600
The tax base is reduced by BGN 6,000.
For two children: up to BGN 1,200
The tax base is reduced by BGN 12,000.
For three or more children: up to BGN 1,800
The tax base is reduced by BGN 18,000.
For a child with a disability: up to BGN 1,200
Tax base BGN 12,000. Cumulative with the relief under Art. 22в
For young families with a mortgage: up to BGN 100
On the loan interest
For people with a TELK decision over 50%: up to BGN 7,920
Reduction of the tax base
For donations: up to 65% of the tax base
For different causes with different percentages
For personal insurance contributions
Voluntary health and pension insurance
A mandatory condition for the reliefs
If you have children, also read about child benefits for 2025-2026.
Common mistakes
Every year thousands of Bulgarians miss deadlines or make mistakes when filling in the return. Here are the most common problems:
The 5% discount has already expired
Other common mistakes:
- Not declaring rent: the NRA has access to notary deeds and bank transfers. You risk an inspection and fines.
- Mistakes with child reliefs: only one parent can use the relief, or it can be split between the two.
- Filling in the appendices incorrectly: every type of income has its own appendix. Check that you have chosen the right one.
- Missing the deadline: after 30 April you owe a fine plus interest.
What happens if I do not file a return?
If you should have filed a return but did not, the NRA can penalise you. The penalties are not small:
Penalties for not filing
Fine for not filing a return
up to BGN 500
Fine for a repeat offence
up to BGN 1,000
Interest on unpaid tax
Plus statutory interest
10% a year
The limitation period is 5 years: the NRA can check you for old periods
The limitation period is 5 years
How does the conversion to euro work?
Because Bulgaria adopted the euro on 1 January 2026, there are special rules for the tax return:
- You declare in leva: income from 2025 was received before the euro
- You pay in euro: at the fixed rate 1 EUR = 1.95583 BGN
- Automatic calculation: the NRA system converts the amount automatically
1.95583
BGN = 1 euro (fixed rate)
Do not worry about the calculations: the NRA portal shows the final amount directly in euro. See our tax calculator for a quick calculation.
Frequently asked questions
When do I NOT have to file a tax return?
If your income comes only from an employment contract and you do not want tax reliefs, your employer has withheld the tax and you do not need to file a return. Bank interest is also taxed automatically.
What is a pre-filled tax return?
From 10 March 2026, in portal.nra.bg you can see a return with data already filled in by employers, banks and other payers. Check the data, add your remaining income and submit.
How do I use the tax relief for children?
Fill in Appendix 10 to the return. For one child the tax base is reduced by BGN 6,000 (you get back up to BGN 600). The relief can be used by one parent or split between the two.
What happens if I miss the 30 April deadline?
You owe a fine of up to BGN 500 for not filing, plus interest on the unpaid tax. For a repeat offence the fine can reach BGN 1,000. The limitation period is five years.
How is the tax paid in euro?
Income from 2025 is declared in leva, but the tax is paid in euro at the fixed rate 1 EUR = 1.95583 BGN. The NRA portal calculates the amount automatically. This is the last year with declaring in leva.
Summary
Filing a tax return is not complicated if you know what you are doing. The key things to remember:
- Final deadline: 30 April 2026
- You declare in leva, you pay in euro
- Use the pre-filled return in portal.nra.bg
- Do not forget the tax reliefs
- Work out the tax on your car with our vehicle tax calculator
Ask Pravko and get an answer with citations from the law.
⚠️ Important
Pravko provides legal information, but it does not replace advice from a lawyer. For important legal matters, consult a licensed lawyer.
