Correction — September 2026. The original version of this article gave 31 March as the filing deadline for everyone. That is wrong, and it is a costly mistake to act on. 31 March is the date for the early-filing discount, not the filing deadline. The deadlines themselves are 30 April and 30 June depending on who you are. The article has been rewritten.
Bulgaria has three annual filing dates, not one, and which applies to you depends on what kind of taxpayer you are. Missing them costs interest and a fine; confusing them costs the discount.
The dates
- 31 March — the discount date. File your personal annual return electronically and pay the balance by this date and you get 5% off the tax due, capped at EUR 255.65. All three conditions must be met — filed electronically, paid by the date, and no enforceable public debts outstanding — so filing on time but paying in April loses the discount.
- 30 April — the personal annual return. This is the real deadline for individuals, including anyone with income outside employment: freelance fees, rent, dividends from abroad, capital gains. Self-insured people settle their annual contribution equalisation with the same return.
- 30 June — traders, sole proprietors and farmers taxed as such, and separately the corporate annual return for companies, filed with the annual activity report. Corporate tax is payable by the same date.
Two more dates complete the year, and both are easy to forget:
- 30 September — the corrective return. One correction to the previous year’s return is allowed, without penalty, until this date. Using it forfeits the 5% discount if you claimed it.
- 30 September — annual financial statements published in the Commercial Register. There is no state fee for this filing.
Who has to file at all
An employee whose only income is a Bulgarian salary generally does not have to file: the employer has already withheld and reported the tax. You do have to file if you had income outside employment, if you want to claim a relief the employer did not apply, if you owe tax on foreign income, or if you are self-insured.
Filing
Everything goes through the revenue agency’s electronic portal, with either a free personal identification code or a qualified electronic signature. Pre-filled returns open on 1 March and already contain what payers have reported about you — check that data rather than trusting it, since what is missing from it is still your responsibility.
Practical order of work
Gather your documents in February. If a refund is likely, file early and get it back within a month. If you owe tax, file and pay before 31 March for the discount. If your situation is complicated, do not leave it to the last week of April.
Every date above, with the ones that recur monthly, is on the tax calendar. To see what reliefs you can claim, use the tax reliefs calculator, or ask us to file for you.