Individuals can take advantage of a 5% discount on the tax for supplementary payments if they submit their annual tax return by March 31, 2026, the NRA reminds.

To take advantage of the discount:

  • Submit your declaration electronically by March 31, 2026.
  • Pay the full amount of the tax for supplementary payments, reduced by the discount, by March 31, 2026.
  • You have no public obligations subject to compulsory enforcement.

Checking obligations:

Users can check online for the existence of old obligations before claiming the tax discount.

How to declare:

The fastest and easiest way to declare and pay is through the Electronic Services Portal of the NRA, accessible with a personal identification code (PIC) or a qualified electronic signature (QES).

Pre-filled declaration:

It contains data on income received in 2025 from employment relationships, civil contracts (fees), rent and other income, taxable with tax on the total annual tax base, subsidies from the State Fund "Agriculture", personal contributions for insurance experience, amounts from imposed payments from sales on the Internet and information on the sale of vehicles that were owned by the declarant for less than 12 months, as well as data on the used tax reliefs. The information is reflected in the relevant applications of the declaration.

Important! Before confirming the completed declaration, review it carefully, supplement or correct it if necessary.

Deadline for declaration and payment:

The deadline for declaring income and paying the tax for supplementary payments is April 30, 2026.

Other ways to submit:

In addition to electronically, tax returns can be sent by post, submitted on-site at an NRA office or at some post offices.

Attention! Since Bulgaria is a member of the Eurozone, the values in the declarations for the period until December 31, 2025 are stated in leva, but the amounts due are paid only in euros.