The Parliament adopted on second reading the Law on Revenue Collection and Expenditure for 2026, known as the extension law, pending the adoption of the regular budget for 2026 and the budgets of NHIF and NSSI.

Main highlights:

  • Salary indexation: A one-time indexation of salaries in the budgetary sector (excluding the minimum wage) is adopted in the amount of the accumulated annual inflation as of December 31, 2025.
  • Revenue collection and expenditure: Until the adoption of the budget, rules similar to those of the previous year are applied, with priority given to salaries and social payments.
  • Social services: The term of operation of the homes for medico-social care for children in Varna and Pleven is extended.
  • Local taxes and fees: The determination of the household waste fee is regulated if the municipal councils do not adopt a cost plan.
  • Capital gains taxes: The exemption of transactions on growth markets becomes a permanent measure.
  • Financing of investment projects: Financing of projects from the Bulgarian Development Bank is provided.

The extension law enters into force on January 1, 2026, with the exception of some paragraphs related to the household waste fee.