Bulgarian Tax Calendar 2026

VAT: return and payment

File the VAT return and pay the VAT due for the previous month (VAT Act art. 125).

Social security and forms 1 and 6

Pay social security contributions and file forms 1 and 6 for the previous month (Social Security Code art. 7). Applies to the self-insured too.

Payroll income tax

Pay the advance income tax withheld from salaries during the previous month (PIT Act art. 65).

Patent tax: first instalment

First quarterly instalment. Paying the full year by 31 January earns a 5% discount (Local Taxes Act art. 61п).

Art. 55 declaration for Q4

Declare final taxes withheld (for example on dividends) for the last quarter of the previous year.

Art. 73 report on paid income

Employers and payers file the report on income paid to individuals during the previous year.

Annual return with 5% discount

Filing the annual return electronically and paying by 31 March earns a 5% discount on the tax due (PIT Act art. 53).

Individual annual tax return and contribution equalisation

Deadline for the art. 50 annual tax return, tax payment and the annual social security equalisation for the self-insured.

Advance tax and art. 55 for Q1

Declare and pay the advance tax of the self-insured and withheld taxes for the first quarter.

Patent tax: second instalment

Second quarterly patent tax instalment (Local Taxes Act art. 61п).

Corporate tax and company / sole trader returns

Deadline for the corporate tax return and payment, and for the sole trader annual return (CIT Act art. 92-93, PIT Act art. 53).

Property and vehicle tax: first instalment

First instalment of property tax, waste fee and vehicle tax. Paying the full year earns a 5% discount (Local Taxes Act art. 28 and 60).

Advance tax and art. 55 for Q2

Declare and pay the advance tax and withheld taxes for the second quarter.

Patent tax: third instalment

Third quarterly patent tax instalment (Local Taxes Act art. 61п).

Publish the annual financial statements

Deadline to publish the annual financial statements in the Commercial Register (Accountancy Act art. 38).

Advance tax and art. 55 for Q3

Declare and pay the advance tax and withheld taxes for the third quarter. The self-insured owe no advance tax for the fourth quarter.

Patent tax: fourth instalment

Fourth quarterly patent tax instalment (Local Taxes Act art. 61п).

Property and vehicle tax: second instalment

Second instalment of property tax, waste fee and vehicle tax (Local Taxes Act art. 28 and 60).

Corporate advance instalments for December

Pay the December monthly advance instalment and the Q3 quarterly instalment (CIT Act art. 90).