Filing your personal annual tax return in Bulgaria is a key obligation for both residents and non-residents who earn taxable income connected to Bulgaria. Understanding who needs to file, what income must be declared, and the applicable deadlines will help you stay compliant and avoid unnecessary penalties.
If you are looking for a broader overview of the Bulgarian tax system, see our guide:
Taxation in Bulgaria: A Guide for Businesses and Individuals
Quick Answer: Personal Tax Returns in Bulgaria
Bulgarian tax residents must file an annual personal tax return declaring their worldwide income, while non-residents file only if they have Bulgarian-source income. The standard filing deadline is 30 April of the following year. Returns can be filed online via the National Revenue Agency (NRA), with a 5% early-filing discount available when filed and paid by 31 March.
Who Needs to File a Personal Tax Return in Bulgaria?
You are required to file a personal annual tax return in Bulgaria if you fall into one of the following categories:
- Bulgarian tax residents, who must declare worldwide income
- Non-residents, if they have earned income from Bulgarian sources
- Employees with additional income sources (e.g. rental, freelance, foreign income)
- Employees paid by foreign employers
- Self-employed individuals, freelancers, and sole proprietors
Employees who earn income only from a Bulgarian employer may not need to file if the employer has performed an annual tax reconciliation on their behalf.
Types of Income That Must Be Declared
When filing your personal tax return, you may need to declare one or more of the following income categories:
- Employment income (wages, salaries, bonuses)
- Self-employment and freelance income
- Rental income
- Capital gains (with certain exemptions)
- Investment income (interest, dividends, securities)
- Foreign bank interest (for Bulgarian tax residents)
- Income from cryptocurrency transactions
(see: Cryptocurrency Taxation in Bulgaria – Full Guide) - Loans granted or received above statutory thresholds
- Ownership of foreign shares or securities as of 31 December
- Other income earned in Bulgaria or abroad (for residents)
How to File Your Personal Tax Return
Personal tax returns in Bulgaria can be filed:
- Online, via the NRA portal (recommended)
- On paper, at the NRA (less common)
Online filing requires access credentials or an electronic identification method.
Filing deadline
- 30 April of the year following the tax year
Early filing incentive
If you:
- file online by 31 March, and
- pay the tax due in full,
you are entitled to a 5% discount, capped at BGN 500.
Personal Tax Returns for Foreigners
Foreigners living or working in Bulgaria must assess whether they qualify as Bulgarian tax residents.
One of the key criteria is physical presence:
- Staying in Bulgaria for more than 183 days in a calendar year generally results in tax residency.
Other factors, such as a permanent address or centre of vital interests, may also be relevant.
You can read more here:
Tax Residency in Bulgaria: A Guide for Expats and Investors
Cross-Border Income and Double Taxation
If you earn income from abroad or have already paid tax in another country, Double Taxation Treaties (DTTs) may be relevant.
Treaties do not automatically eliminate tax but may:
- limit Bulgaria’s taxing rights, or
- allow a foreign tax credit to avoid double taxation.
For a practical explanation of how treaties work, see:
Double Tax Treaty Bulgaria: How It Works
Penalties for Non-Compliance
Failure to file or pay your personal tax return on time may result in:
- Late payment interest (10% + the official rate of the Bulgarian National Bank)
- A late filing penalty starting from BGN 500
- Higher penalties in cases involving deliberate tax evasion
Need Help with Your Personal Tax Return?
Filing a personal tax return can be straightforward in simple cases — but quickly becomes complex when foreign income, multiple income sources, or tax residency questions are involved.
At Aidos Accountants, we assist individuals with:
- personal tax return preparation,
- residency assessments,
- foreign income reporting,
- and interaction with the NRA.
👉 Contact us for a consultation and ensure your return is filed correctly and on time.
Looking for corporate tax guidance?
See: Annual Tax Returns in Bulgaria: A Guide for Companies
For broader resources, visit:
Essential Resources for Success in Bulgaria
FAQs: Personal Tax Returns in Bulgaria
1. Who needs to file a personal annual tax return in Bulgaria?
Bulgarian tax residents must declare worldwide income. Non-residents file only if they have Bulgarian-source income.
2. What income must be declared?
Employment income, freelance income, rental income, capital gains, investment income, crypto income, and other taxable income.
3. What is the filing deadline?
30 April of the year following the tax year.
4. Is there a discount for early filing?
Yes. A 5% discount (up to BGN 500) applies if you file online and pay by 31 March.
5. How do foreigners file personal tax returns in Bulgaria?
Foreigners may file online or on paper and should first determine their tax residency status and treaty position.
6. What are the penalties for late filing?
Late payment interest, fines starting from BGN 500, and higher penalties for serious violations.
7. Where can I find official information?
On the National Revenue Agency (NRA) website or through a professional tax advisor.
8. What is the 183-day rule?
If you spend more than 183 days in Bulgaria in a calendar year, you are generally considered a tax resident and taxed on worldwide income.
9. Do I need to report cryptocurrency income?
Yes. Crypto gains and certain crypto income are taxable and must be declared.
Important Disclaimer
Personal tax obligations depend on individual circumstances. This article provides general information only and should not be considered personalised tax advice. For complex or cross-border situations, professional guidance is recommended.
Last reviewed and updated: January 2026
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