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Bulgaria Individual - Significant developments

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As of 1 January 2020, the minimum monthly social security insurance base is increased to 610 Bulgarian lev (BGN) (from BGN 560 for 2019) and the maximum monthly social security insurance base remains the same as for 2019 - BGN 3,000.

The minimum monthly salary for 2020 increases to BGN 610.

New rules for income from monetary and non-monetary prizes/awards

The income from monetary awards and non-monetary (above BGN 100) prizes, which are not provided by an employer or assignor are treated as taxable income and is subject to a 10% final one-off tax (withheld and paid at source by the company - award provider). Thus, the compliance regime is less burdensome for the individuals who will have no filing obligations as well as for the companies - award providers, who will not be required to issue income statements for the income from monetary/non-monetary prizes.

Companies - providers of such awards will have to report the tax due on these awards in the tax return under Art. 55 of the PITA & Art. 201 of the CITA (filed on a quarterly basis) and remit the tax due to the tax office on a quarterly basis.

Nevertheless, Bulgarian tax residents who have acquired foreign-source income from monetary and/or non-monetary prizes will have to report and tax such income on an annual basis only with the annual tax return..

Changes in the deadline for early filing of the annual PIT return

A 5% discount on the outstanding tax reported in the annual PIT return is applied to individuals who had submitted their tax returns electronically and had paid the tax due by 31 March of the year following the reporting year. 

New deadline for filing of statement under Art. 73(1) of the PITA 

The deadline for filing of the statement under Art. 73(1) of the PITA for non-employment income paid during the year by enterprises and self-insured persons - payers of income, is 28 February of the year following the reporting year. The deadline for filing of the statement under Art. 73(6) of the PITA  for employment income paid during the year by employers is also 28 February of the year following the reporting year.


Last Reviewed - 07 January 2020

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