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More than 40,000 citizens have already submitted their annual tax returns since the launch of Tax Campaign 2026. The campaign began online on 10 January and in the offices of the National Revenue Agency of Bulgaria (NRA) on 12 January, and will continue until 30 April.
Over half of taxpayers have chosen to use the NRA’s e-Services Portal to declare their income and apply for available tax reliefs. Individuals who want to reduce their annual tax base for 2025 must complete Appendix No. 10 of the annual tax return, in accordance with Article 50 of the Personal Income Tax Act.
Persons carrying out activities as traders, sole proprietors and agricultural producers who have chosen this taxation regime must submit their returns for this income between 1 March and 30 June.
Declaring in BGN, Paying in EUR
This year, income and tax reliefs are declared in Bulgarian lev (BGN), while the amounts due are paid in euro (EUR).
Refunds and Important Requirement
In 2026, individuals who received taxable income in 2025 can once again reduce their annual tax base through the tax reliefs provided by law. If a refund is due after applying the reliefs, the NRA pays it within one month from the submission of the return. In most cases, the NRA processes refunds within a week.
An important condition for using tax reliefs is that the individual must not have any outstanding public liabilities subject to enforcement. Before applying for tax relief, taxpayers should check their tax and social security account using a Personal Identification Code (PIC). They can do this through the NRA’s electronic service “Liabilities Inquiry with Payment Option” to avoid delays or complications.
Tax Relief for Children
As in previous years, there is strong interest in tax relief for children and for children with disabilities. Depending on the parents’ taxable income for the previous year, the relief amounts are:
- up to EUR 306.78 / BGN 600 for one child
- up to EUR 613.55 / BGN 1,200 for two children
- up to EUR 920.33 / BGN 1,800 for three or more children
For raising a child with a disability, the relief is up to EUR 613.55 / BGN 1,200.
Home Renovation Relief
Taxpayers may also benefit from tax relief for home renovation or improvement work carried out in 2025. The relief applies to labor costs of up to EUR 1,022.58 / BGN 2,000. The maximum tax reduction is EUR 102.26 / BGN 200, provided that the expenses are documented.
Relief for Young Families
Young families may reduce their annual tax base by the interest paid on the first EUR 51,129.19 / BGN 100,000 of the principal of a mortgage loan used to purchase a home. The conditions are:
- the applicants must be legally married;
- at least one spouse must have been under 35 years of age at the date of signing the mortgage agreement;
- the property must be the family’s only home.
Relief for Reduced Work Capacity
Individuals with 50% or more reduced work capacity may reduce their annual tax base by EUR 4,049.43 / BGN 7,920.
Voluntary Insurance and Life Insurance Contributions
The annual tax base may be reduced by up to 10% for:
- personal contributions to voluntary pension insurance;
- personal contributions to voluntary health insurance;
- premiums/contributions under life insurance policies.
The same applies to contributions paid for purchasing pension service credit upon retirement.
Tax Relief for Donations
Individuals who made donations in 2025 — for example to the National Health Insurance Fund of Bulgaria, hospitals, social institutions, the Bulgarian Red Cross, cultural organizations, or other legally eligible recipients — can reduce their tax base by up to 65%. To do so, they must attach the required supporting documents to their annual tax return.
Relief for Cashless Payments
Individuals may also benefit from tax relief for cashless payments if they have received taxable income by bank transfer and have spent at least 80% of that income through cashless transactions.
Detailed information about all requirements and conditions is available on the official NRA website and social media channels. For additional guidance, contact the NRA Information Center at +359 700 18 700 and +359 2 9859 6801, or email infocenter@nra.bg.