When is the Bulgarian income tax return due?

The annual tax return for individuals must be filed with the National Revenue Agency (NAP) by 30 April of the following year (Art. 50 ZDDFL). The filing window opens on 10 January. A person resident in Bulgaria declares worldwide income. Residence applies to anyone with a permanent address in Bulgaria, more than 183 days there within 12 months, or the centre of life there (Art. 4 ZDDFL). Non-residents declare only income from Bulgarian sources, for example rental income. Filing is electronic via the NAP portal. A free personal identification code (PIK) from the NAP or a qualified electronic signature is enough. Anyone who files electronically by 31 March, pays the tax due by then and has no enforceable public debts receives a 5 % discount on the balance payable. For owners who let property, this means: clarify the tax status under Art. 4 ZDDFL, collect records of income and of taxes paid abroad, and file and pay by 31 March to obtain the discount.