Bulgarian annual corporate tax return 2026: Art. 92 guide

Every Bulgarian company (EOOD, OOD, AD) that was active during the year files an annual corporate tax return under Article 92 of the Corporate Income Tax Act (ЗКПО) between 1 March and 30 June of the following year and pays the 10% corporate tax by 30 June. The return for 2025 was due by 30.06.2026; the return for 2026 is filed between 01.03.2027 and 30.06.2027. It is filed online with a qualified electronic signature (QES), by the company or by an authorised representative.

Who files the Article 92 annual tax return

The return is filed by everyone subject to corporate income tax (Art. 92(1)): single-member and multi-member limited liability companies, joint-stock companies and other commercial companies. It states the tax result for the year and the annual corporate tax due.

Companies that had no activity during the year within the meaning of the Accounting Act do not file it (Art. 92(4)), unless they owe tax or want to declare other data. Instead of annual financial statements, they file a one-off declaration of no activity by 30 June (Accounting Act, Art. 38(9)(2)).

Sole traders (ET) do not file under the Corporate Income Tax Act; they file the personal income tax return, also between 1 March and 30 June.

Deadlines for 2025 and 2026

Obligation	For 2025	For 2026
Annual tax return, Art. 92	01.03 – 30.06.2026	01.03 – 30.06.2027
Payment of corporate tax	by 30.06.2026	by 30.06.2027
Annual activity report (NSI)	by 30.06.2026	with the return, by 30.06.2027
Declaration of no activity	by 30.06.2026	by 30.06.2027
Annual financial statements in the Commercial Register	by 30.09.2026	by 30.09.2027

The 2025 deadlines have already passed. If you have not filed the return or the report, do it as soon as possible: penalties also apply to late filing.

Currency: the 2025 return is completed in leva, because the lev was the official currency at the end of the period, while amounts to pay or refund are in euro (Art. 50 of the Euro Introduction Act). The 2026 return is completed entirely in euro.

Rate and payment

Corporate tax is 10% of taxable profit (Art. 20). Taxable profit is the accounting result adjusted for the tax adjustments in the Act, so it can differ from the profit in your statements.

The tax is paid by 30 June of the following year, after deducting any advance payments made (Art. 93(1)). No advance payments are due from companies whose net sales in the year before last did not exceed €153,387.56 (BGN 300,000), or from newly formed companies in their first year and the year after. Quarterly advances apply up to €1,533,875.64 of net sales and monthly advances above that. The type and amount of advances are declared between 1 March and 15 April.

How to file: step by step

Close the accounting year and prepare the annual financial statements.
Calculate the tax result and complete the return on the NRA form for that year.
File the return through the NRA e-services portal with a QES, yourself or through an authorised representative, between 1 March and 30 June.
Submit the annual activity report (Art. 92(3)). This is the report under Art. 20(4) of the Statistics Act, which the National Statistical Institute (NSI) accepts in its "Business Statistics" system with a QES; for 2025 the window was 1 January to 30 June 2026.
Pay the tax due by 30 June.
The general meeting adopts the financial statements, which are then filed for publication in the Commercial Register by 30 September (Accounting Act, Art. 38(1)(1)). Small companies that are not subject to a mandatory audit publish at least the balance sheet and, where they must prepare them, the notes (Art. 38(4)).

Dividend tax: 5%

When you distribute profit as a dividend to an individual shareholder, the company withholds and pays a final tax of 5% on the gross dividend (Personal Income Tax Act, Art. 46(3)). The same rate applies to dividends paid to foreign legal entities (Corporate Income Tax Act, Art. 200).

The tax is paid and declared on the Article 55 return by the end of the month following the quarter in which the distribution was decided: for a decision in the second quarter, by 31 July.
By 28 February of the following year the company files the Article 73 statement of income paid, including dividends.

Whether a dividend or a manager's salary works out better depends on social contributions. You can compare them with our owner insurance and minimum and maximum salary calculators.

Worked example: €40,000 profit for 2026

An EOOD with sales below €153,387.56 that makes no advance payments has a taxable profit of €40,000 for 2026. The owner distributes all remaining profit as a dividend by a decision taken in May 2027.

Step	Amount	Deadline
Taxable profit	€40,000.00
Corporate tax 10%	€4,000.00	return and payment by 30.06.2027
Profit available for distribution	€36,000.00
Dividend tax 5%	€1,800.00	Article 55 return and payment by 31.07.2027
Net to the owner	€34,200.00
Total tax	€5,800.00 (14.5%)

The 2026 financial statements must be published in the Commercial Register by 30.09.2027, and the Article 73 statement for the dividend paid must be filed by 28.02.2028.

Penalties for late filing

Return not filed or filed late, or incorrect data that reduce the tax: a penalty of €255.65 to €1,533.88, and €511.29 to €3,067.75 for a repeat offence (Art. 261).
Annual activity report not filed: €255.65 to €1,022.58, and €766.94 to €2,556.46 for a repeat offence (Art. 276).
Financial statements not published: a fine on the responsible person of BGN 200 to 3,000 (€102.26 to €1,533.88) and a penalty on the company of 0.1% to 0.5% of net sales, but not less than BGN 200 (€102.26); doubled for a repeat offence (Accounting Act, Art. 74).

All the year's deadlines are in our tax calendar.

FAQ

Do I have to file if the company made a loss?

Yes. Every company that was active files the return, whatever the result. Only companies with no activity within the meaning of the Accounting Act are exempt.