Advance tax for liberal professions in Bulgaria 2026: how it is calculated and when it is paid
Advance tax under Art. 43 of the Personal Income Tax Act (ЗДДФЛ) is a tax that self-insured people pay quarterly on income from liberal professions, craft activities and other business income. The deadline for each of the first three quarters is the end of the following month, and for the fourth quarter no advance tax is owed — it is taxed only with the annual tax return.