Bulgarian tax calendar: dates seen on official pages
Tax dates in Bulgaria are fixed by law, and the National Revenue Agency (НАП) shows the current ones in its tax and insurance calendar (Данъчно-осигурителен календар). This page gives only dates we actually saw on НАП pages; we do not guess any date we did not see.
Companies and taxes · Last reviewed: 2026-10-07
This is not legal or financial advice
Dates seen on НАП pages
| Obligation | Date | Note |
|---|---|---|
| Annual corporate tax return (CITA art. 92) | 1 March to 30 June of the following year | Filed electronically with a qualified electronic signature; the annual activity report goes in with it |
| Payment of the annual corporate tax | By 30 June of the following year | Same deadline as the return |
| Declaring the type and size of advance payments (art. 87а) | 1 March to 15 April of the current year | Changes (art. 88) by 15 November |
| Withholding tax (arts 194 and 195) | By the end of the month after the quarter | Return and payment; rates 5% and 10% |
| VAT return and payment (example) | 14 October 2026 for the September period | Example seen in the НАП calendar |
| Monthly corporate-tax advance (example) | 15 October 2026 | Example seen in the НАП calendar |
How corporate-tax advances work
According to the НАП corporate-tax page, companies whose net sales for the year before the previous year exceeded 153,387.56 euros pay advances; they are monthly if those sales exceeded 1,533,875.64 euros and quarterly in between. There are no advances in the year of formation and the year after (except for companies formed by transformation).
- Monthly advances: for January to March by 15 April, for April to November by the 15th of the month, and for December by 1 December.
- Quarterly advances: for the first and second quarters by the 15th of the month after the quarter, for the third quarter by 1 December; there is no advance for the fourth quarter.
- A company below the threshold may choose quarterly advances voluntarily; the page says the penalty interest does not apply in that case.
If a date is missed
The НАП page states that a taxpayer who does not file a corporate-tax return, files late or files wrongly faces a property sanction of 255.65 to 1,533.88 euros (511.29 to 3,067.75 euros for a repeat offence), and that failing to file the annual activity report carries its own sanction (CITA arts 261 and 276). Penalties can change by law; rely on the page and your accountant for the current amounts.
What this page does not contain
- The annual income-tax return of individuals: the НАП home page lists it in the calendar, but we did not see the deadline, so we do not state it.
- Local taxes (property tax, vehicle tax): the НАП page says in general terms that they are declared and paid by 30 April of the following year; instalments and details vary by municipality, so check yours.
- Monthly VAT and social-insurance dates change month to month in the calendar; for example the НАП calendar shows 25 October 2026 for self-insured persons' contributions and 14 October 2026 for September VAT.
Confirm the calendar with an accountant and НАП
Frequently asked questions
When do I file the corporate-tax return?
According to НАП, the annual return is filed electronically with a qualified electronic signature between 1 March and 30 June of the year after the taxed year, and the tax is paid by 30 June.
Does a newly formed company pay advances?
According to the НАП page there are no advances in the year of formation and the year after; companies formed by transformation pay quarterly advances. Confirm your case with an accountant.
When do I declare and pay withholding tax on a dividend?
According to the НАП withholding-tax page the tax is declared and paid by the end of the month after the quarter in which the dividend decision was taken. The page gives 5% as the rate; check with your accountant who it applies to.
Sources
The information on this page is based on the official sources listed below. Legislation changes — open the links and verify the current position.
- Национална агенция за приходите — Корпоративен данък (срокове, авансови вноски, санкции) — https://nra.bg/wps/portal/nra/taxes/korporativen-danak · 2026-10-07
- Национална агенция за приходите — Данък при източника — https://nra.bg/wps/portal/nra/taxes/danak-pri-iztochnika · 2026-10-07
- Национална агенция за приходите — начална страница, Данъчно-осигурителен календар — https://nra.bg/ · 2026-10-07
- Национална агенция за приходите — Местни данъци и такси — https://nra.bg/wps/portal/nra/taxes/mestni-danatsi-i-taksi · 2026-10-07
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