Bulgaria

Bulgaria Income Tax

Bulgarian personal income tax (данък върху доходите на физическите лица) for tax year 2026 under the Personal Income Taxes Act (ZDDFL), in euro after the 1 January 2026 changeover. Covers residence (art. 4), the income categories (art. 10), the flat 10% rate on the general annual base (art. 48(1)), the statutory expense deductions for freelancers and other business income (25%, 40%, 60%; art. 29), rent (10%), gains, the 15% tax on sole traders (ET) taxed on their corporate-tax profit (arts. 26, 28, 48(2)), the 5% final tax on dividends (arts. 38, 46(3)), quarterly advance tax, the reliefs (children, disabled children, young families, donations, voluntary insurance, home repairs, cashless payments), the art. 50 annual return due 30 April (30 June for sole traders), the 5% early e-filing discount and the ZDDFL fines.