Bulgaria tax calendar 2026: return and payment dates
In Bulgaria the tax year runs from 1 January to 31 December. As of 25 October 2026 the current tax year ends on 31 December 2026, and the tax return and the tax payment are both due by 30 April 2027 (tax year 2026).
For a private investor who is tax resident in Bulgaria and holds listed shares and ETFs at a foreign broker. Dates only — Allocaria calculates no tax and files nothing.
Key dates (as of 25 October 2026)
- 31 December 2026The tax year ends — for tax year 2026 (in 67 days).
- 30 April 2027Tax return due — for tax year 2026 (in 187 days).
- 30 April 2027Tax payment due — for tax year 2026 (in 187 days).
Return deadline, in full
30 April of the following year; 5% discount on the tax if filed electronically and paid by 31 March (cap EUR 255.65, PwC); one-off corrective return by 30 September.Payment deadline, in full
30 April of the following year (art. 67(4)-(5)).
Where to file and pay
Returns and payments go through the tax authority. Its own website: National Revenue Agency — official website.
Allocaria links to the authority's site and files or pays nothing for you.
Common questions
The tax year in Bulgaria runs from 1 January to 31 December. The current one ends on 31 December 2026.
The next tax return deadline on record for Bulgaria is 30 April 2027 (tax year 2026). A date that falls on a weekend or a public holiday may move to the next working day; check it with the tax authority of Bulgaria.
The next tax payment deadline on record for Bulgaria is 30 April 2027 (tax year 2026). Returns and payments go through the tax authority: National Revenue Agency, nra.bg. Allocaria files and pays nothing for you.
Who must file
Taxable (non-exempt) financial-asset trades; foreign dividends; in addition residents must declare shares held in foreign companies (art. 50(1)(4)), so holding foreign shares at IBKR can by itself require an annual return.
Forms the tax authority names
- Годишна данъчна декларация по чл. 50 ЗДДФЛ (annual personal income tax return, NRA e-services)
Sources
Confidence in these sources: medium (secondary sources). Each line is a public page; open it to check the wording yourself.
- PwC Worldwide Tax Summaries - Bulgaria, Individual, Income determination
Professional-services guide · read 14 October 2026
- PwC Worldwide Tax Summaries - Bulgaria, Individual, Tax administration
Professional-services guide · read 14 October 2026
- PwC Worldwide Tax Summaries - Bulgaria, Individual, Significant developments
Professional-services guide · read 14 October 2026
- Закон за данъците върху доходите на физическите лица (consolidated copy, trudipravo.bg) - чл. 11, 13, 33, 38, 46, 50, 67, 76, §1 т.11 ДР
Secondary source · read 14 October 2026
Neighbouring countries
Tax dates of countries close to Bulgaria: when the tax year ends and when the return and the tax are due.
General information compiled from the public sources listed below (checked 14 October 2026). Not tax advice. Rules change — check with the tax authority of Bulgaria. A date that falls on a weekend or a public holiday may be moved to the next working day by the tax office.