Parents in Bulgaria can benefit from tax relief when raising children, but to take full advantage of these benefits, it is essential to understand the key deadlines, eligibility criteria, and application methods. For the 2025 tax year, the National Revenue Agency (NRA) has confirmed that the amounts and conditions remain unchanged, providing clarity for families planning their finances.
How to Apply Through Your Employer
Parents who choose to use their employer as the intermediary for claiming tax relief must submit the required declaration no later than December 31, 2025. Once submitted, the employer can refund the due tax amount by January 31, 2026.
This method is convenient and ensures timely reimbursement.
Tax Relief Amounts for 2025
The amounts parents can receive depend on the number of children:
- One child: 6,000 BGN deduction → up to 600 BGN refunded
- Two children: 12,000 BGN deduction → up to 1,200 BGN refunded
- Three or more children: 18,000 BGN deduction → up to 1,800 BGN refunded
- Child with disabilities: 12,000 BGN deduction → up to 1,200 BGN refunded
These sums apply to individuals who have not used tax relief during advance taxation throughout the year.
Eligibility Requirements
One of the key conditions is that the parent must not have outstanding public debts subject to enforcement.
The NRA recommends checking your tax account using your Personal Identification Code (PIC) before applying.
To qualify, the individual must have earned income in 2025 that is subject to annual taxation, including:
- income taxed under the general annual tax base;
- income from business activity as a sole trader.
Parents who did not earn taxable income, such as those receiving only non-taxable payments like maternity benefits, cannot use the relief—however, the other parent may do so if eligible.
Applying Through the Annual Tax Return
If you prefer not to apply through your employer, you can still claim the relief by submitting your annual tax return to the NRA:
- January 10 – April 30, 2026 for most individuals
- March 1 – June 30, 2026 for traders, including sole proprietors and farmers taxed as such
Where to Find More Information
The full conditions for using tax relief for children and children with disabilities can be found on the official NRA website.
Additional guidance is available on the NRA Facebook page.
For personal assistance, you can contact the NRA Information Center at:
📞 0700 18 700 or 02 9859 6801
📧 infocenter@nra.bg
This tax relief provides meaningful financial support for families. Make sure you submit your documents on time so you don’t miss out on the benefits!
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