Bulgarians have until 30 April 2026 to tell the National Revenue Agency about any income they earned abroad in 2025, as well as any property they own outside the country. They do this through the annual tax return under Article 50 of the Personal Income Tax Act.
The return covers all taxable income earned last year, in Bulgaria and abroad alike. People must also list, separately, any shares, company stakes and real estate abroad they owned as of 31 December 2025.
The revenue agency says it already holds data on this income and property, gathered by swapping information with tax authorities in other countries.
Anyone who misses the deadline can still file, up to 30 September 2026. Until then, people can also fix mistakes, such as income or property abroad left off the form by accident.
If the income has already been taxed abroad, the method for avoiding double taxation set out in the relevant treaty applies. Where Bulgaria has no such treaty in force, the so-called ordinary tax credit applies instead: the foreign income is taxed in Bulgaria too, but the tax already paid abroad is deducted, up to the amount of Bulgarian tax due on that income.
The methods under individual treaties can change under the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, which has applied to Bulgaria since 1 January 2023. The law ratifying the convention lists which treaties it covers, along with Bulgaria's reservations and notifications.
An up-to-date list of the methods under each treaty, for the most common types of income from abroad, is posted on the revenue agency's website.
By the end of April 2025, more than 718,000 people had filed an annual tax return. Nearly 88% of them did so through the agency's online portal.