By March 2nd, businesses and self-employed individuals must submit to the National Revenue Agency (NRA) declarations for the incomes paid to individuals in 2025, including those from employment relationships. This is announced by the NRA.

The declarations are submitted in Bulgarian leva, considering that in 2025 this is the main currency in Bulgaria.

What income must be declared?

  • Taxable income from employment relationships and withheld taxes and social security contributions.
  • Non-taxable income: meal vouchers, compensation for the first two days of sick leave, assistance for childbirth/adoption, marriage, travel expenses over 1000 BGN, and others.
  • Income from non-employment relationships, freelance work, author's fees, rent, and others.
  • Income subject to final tax (dividends, etc.).
  • Income from the transfer of rights and property, as well as non-taxable income listed in the Personal Income Tax Act (PITA).

The NRA provides a client application for convenience. Employers can check their data through electronic services with a Personal Identification Code (PIC) / Qualified Electronic Signature (QES).

The data from the declarations will be used for pre-filled tax returns, accessible in March.