---
title: "Bulgaria tax calendar 2026: deadlines for companies and the self-employed"
url: "https://fiscala.eu/en/tax-calendar"
language: "en"
description: "Every Bulgarian tax and social security deadline for 2026: VAT by the 14th, payroll by the 25th, personal returns by 30 April, corporate tax by 30 June."
---

- [Home](https://fiscala.eu/en)
- Tax calendar 2026

# Bulgaria tax calendar 2026: deadlines for companies and the self-employed

The main deadlines in 2026: VAT by the 14th of each month; payroll contributions and tax by the 25th; the personal annual tax return by 30 April (5% off if filed and paid online by 31 March); the corporate tax return and corporate tax by 30 June; annual financial statements by 30 September.

Next deadline: 31 October – Art. 55 declaration for Q3

## Every month

| Deadline | Obligation | Who |
| --- | --- | --- |
| by the 14th | VAT return, VIES declaration and VAT payment for the previous month | VAT-registered businesses |
| by the 25th | Payroll contributions and withheld income tax for the previous month (forms 1 and 6) | Employers |
| by the 25th | Advance social security contributions for the previous month | Self-insured persons |

## Deadlines in 2026

| Deadline | Obligation | Who |
| --- | --- | --- |
| 31 January | Annual recalculation of payroll income tax; declaration under Art. 55 of the Personal Income Tax Act for Q4 2025, dividends included | Employers, payers of income |
| 25 February | Payment of the difference from the annual tax recalculation | Employers |
| 28 February | Return under Art. 73 of the Personal Income Tax Act for income paid in 2025, dividends included | Payers of income |
| 31 March | Last day for the 5% discount: annual return filed online and the tax paid (up to €255.65) | Individuals |
| 15 April | Corporate tax advances for January–March and for Q1; last day to declare the 2026 advance payments | Companies |
| 30 April | Annual personal income tax return (Art. 50) and payment; final contributions of the self-insured; Art. 55 declaration for Q1 | Individuals, self-insured |
| 30 June | Annual corporate tax return (Art. 92) and corporate tax payment; sole traders' annual return; declaration of no activity; annual report to the National Statistical Institute | Companies, sole traders |
| 15 July | Quarterly corporate tax advance for Q2 | Companies |
| 31 July | Art. 55 declaration for Q2, including dividends decided in the quarter | Payers of income |
| 1 August | New maximum insurable income of €2,300 and self-insured minimum of €620.20 | Everyone |
| 30 September | Publication of the 2025 annual financial statements in the Commercial Register | All traders |
| 31 October | Art. 55 declaration for Q3 | Payers of income |
| 15 November | Last day to change the corporate tax advance payments | Companies |
| 1 December | Corporate tax advance for December (monthly payers) and for Q3 (quarterly payers) | Companies |

Dates are the statutory deadlines as НАП lists them. Where one falls on a weekend, check whether it moves to the next working day. Sources: the VAT, Social Security, Personal and Corporate Income Tax and Accounting Acts, and НАП's calendar. Checked 5 October 2026.

Rather not track the deadlines yourself? We handle the returns and payments for you.

[Ask for an offer](https://fiscala.eu/en/contacts)

Stay up to date with Fiscala news