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Bulgarian Tax Residents Must Declare Foreign Income and Assets

Published: 29.09.2026

Individuals who are Bulgarian tax residents must declare foreign income for 2025, as well as foreign real estate, shares and company interests. The main filing deadline was April 30, 2026; late filings and corrections can be submitted until September 30, 2026.

For someone relocating to Bulgaria and becoming a local tax resident, this means reporting not only Bulgarian income but also foreign income and assets. According to the source, the tax administration receives information through international exchange, making timely and complete filing practically important. Tax paid abroad may be addressed through the applicable double-tax treaty or an ordinary tax credit. This is especially relevant to new tax residents with overseas income or property.