Who and when has the obligation to declare taxes?

The investor has the obligation to declare and pay the tax once per year in his Annual Tax Declaration.

Klear is withholding income tax directly at source for interest earned through the platform.

Realized income from capital gains through transactions on the secondary market remains to be independently declared and paid by the investors in their annual tax return.

For Bulgarian tax residents the date is: 30 of April in the following year.