Personal income tax returns and tax residency in Bulgaria

Business owners, freelancers and people who move to Bulgaria all face personal tax questions. We prepare your annual return and help you understand where, and on what, you are taxed.

Who it’s for

  • Company owners and managers
  • Freelancers and self-employed professionals
  • Foreign nationals living or working in Bulgaria

Individuals with income beyond a regular salary, such as freelance fees, rental income, dividends or income from abroad, usually need to file an annual personal income tax return with the National Revenue Agency. The deadline is 30 April of the following year.

For people relocating to or from Bulgaria, the first question is often tax residency: it decides which country taxes which income, and whether a double tax treaty applies. We look at your situation, explain your obligations in plain language and take care of the filings.

What’s included

  • Annual personal income tax returns
  • Income from abroad and relief under double tax treaties
  • Rental, freelance and investment income
  • Tax residency analysis for people moving to or from Bulgaria
  • Certificates of tax residency
  • Contact with the NRA on your behalf
Personal tax

How it works

  1. Your situationWe go through your income, where you live and work, and any previous filings.
  2. DocumentsWe send you a short list of what we need, in your language.
  3. ReturnWe prepare the return, explain the result and file it with the NRA on time.
  4. Next yearWe remind you in good time and keep your file ready for the next return.
Personal tax

Common questions

When is the personal income tax return due?

By 30 April of the year following the year in which the income was received.

I have moved to Bulgaria. Where do I pay tax?

It depends on your tax residency, which is determined by factors such as where you live, how long you stay and where your centre of vital interests is, and on any double tax treaty between the countries involved. We review your case and give you a clear answer.

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Let’s talk about your business

A senior adviser replies, usually the same day.