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    How to declare foreign income in Bulgaria

    How to declare foreign income in Bulgaria

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    How to declare foreign income in Bulgaria and how much tax you’ll pay

    If you live in Bulgaria and receive income from abroad – whether it’s from remote work, freelance gigs, rental properties, dividends, or any other source – it’s important to understand your tax obligations. In this video, we’ll explain how to declare foreign income in Bulgaria and how much tax you’ll pay.

    Who needs to declare foreign income

    If you’re a Bulgarian tax resident – meaning you spend more than 183 days in Bulgaria or your center of vital interests is here – you must declare your worldwide income, including anything earned abroad.

    What counts as foreign income
    Foreign income includes:

    • Salary or freelance work from a foreign company
    • Rental income from property abroad
    • Dividends and interest from foreign investments
    • Capital gains
    • Royalties and other payments from outside Bulgaria

    How much tax do you pay on foreign income

    In Bulgaria, foreign income is usually taxed at a flat rate between 0% and 10%, depending on the type of income and where it comes from.

    For example:

    • Salary, freelance income, rental income – up to 10%
    • Dividends – between 0% and 5%, sometimes exempt
    • Some types of income may not be taxed again if taxed abroad

    To apply any exemptions or credits, you need to file properly and provide documentation.

    How to declare it

    1. Submit your annual personal income tax return by April 30
    2. Report foreign income in Annex 9
    3. Attach documents showing income and taxes paid abroad (if any)

    Here are some  TIPS:

    • Keep contracts, invoices, and bank statements
    • Save proof of tax paid abroad
    • Use a professional accountant to make sure everything’s correct

    Need help declaring your foreign income in Bulgaria? Contact us at https://AccountingServicesBulgaria.com 
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